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Chapter

Title： Customs Act CH
Category： Ministry of Finance（財政部）
Chapter I GENERAL PROVISIONS § 1
Chapter II PROCEDURES GOVERNING CUSTOMS CLEARANCE § 16
Section 1: Declaration and Examination § 16
Section 2: Customs Value § 29
Section 3: Time Limits for Duty Payment and Administrative Remedy § 43
Chapter III PRIVILEGED DUTY TREATMENT § 49
Section 1: Duty Exemption § 49
Section 2: Bonding § 58
Section 3: Customs Duty Refunds § 63
Chapter IV SPECIAL CUSTOMS DUTY § 67
Chapter V PENALTIES § 73
Chapter VI IMPLEMENTATION § 95
Chapter VII SUPPLEMENTARY PROVISIONS § 97