Criminal Code of the Republic of China Article 40-2Jan. 15, 2020

When multiple confiscations have been pronounced, all of such confiscation judgments shall be executed. "Confiscation exceeding the statute of limitations specified in Article 80 shall not be executed, except for contraband or unless otherwise specified. "This also applies to subjects of confiscation outside the territory of the Republic of China and 5 years after the statute of limitations specified in the preceding paragraph has expired. "If confiscation has not been executed or punctually executed over 10 years upon the date judgment is finalized, it shall not be executed.

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Criminal Code of the Republic of China Article 40Jan. 15, 2020

Confiscation shall be pronounced at the time of the judgment unless there are special provisions. "Confiscation of contraband or a thing which may be confiscated independently may be pronounced separately. "If the offender is not prosecuted or convicted due to facts or legal reasons, the thing specified in paragraphs 2 and 3 of Article 38 and the proceeds of crime specified in items 1 and 2 of Article 38-1 which may be confiscated independently may be pronounced separately.

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