①A person who has submitted a return under the provisions of Article 47, paragraph (1) must pay to the national government, by the time of taking out of a bonded area the taxable goods relating to that filing (or, in the case of paragraph (3) of that Article, by the deadline for filing that return), consumption tax equivalent to the total of the amounts of consumption tax set forth in paragraph (1), item (ii) of that Article that are stated in that return.

②Consumption tax on taxable goods prescribed in Article 47, paragraph (2) that are taken out of a bonded area is collected at the time of that taking out by the director-general of a customs house referred to in that paragraph.