The Enforcement Rules are prescribed in accordance with Article 102 of the Customs Act (hereinafter referred to as "the Act ").

Upon amendment of the Act or the Customs Import Tariff, the application of the provisions of the Act or the tariffs shall be governed by the following:
1. For imported goods, the amendment thereto shall apply from the arrival date of the means of transportation. However, the provisions of the Act or the Customs Import Tariff shall apply from the date of application for release of such goods from a bonded warehouse for import, provided that the goods were originally stored in the bonded warehouse under Article 58 of the Act; or from the date of declaration for import thereof if the goods are approved for release from a bounded factory in accordance with Article 59, Paragraph 2, of the Act; or from the date of application for release of such goods from a logistics center for import if the goods were stored in the logistics center under Article 60 of the Act .
2. For exported goods, the amendment thereto shall apply from the date of their release from Customs.

The terms "consignee", "the bearer of the bill of lading", and "the holder of the imported goods" referred to in Article 6 of the Act shall be defined as following:
1. The term "consignee" shall be interpreted as the consignee indicated on the bill of lading or the import manifest.
2. The term "the bearer of the bill of lading" shall be interpreted as the person who is in possession of the bill of lading resulting from his acceptance of the assignment of the goods indicated on the bill of lading from a consignee, or who is entrusted by a consignee or assignee of the goods to file an import declaration with Customs in his own name.
3. The term "the holder of imported goods" shall be interpreted as the person who is in possession of the imported goods on which import duties are leviable but not paid, such as the holder or assignee of imported goods referred to in Article 55, Paragraph 1 and Paragraph 3, of the Act.

The "finally determined" set forth in Article 9 of the Act shall refer to any of the following situations:
1. In the case where a determination of Customs duty or an administrative decision has been made by Customs, the duty-payer or the person subject to the administrative decision fails to apply for a review in accordance with the Act.
2. In the case where a review decision has been made, the duty-payer or the person subject to the administrative decision fails to file an administrative appeal in accordance with relevant laws.
3. In the case where a decision on administrative appeal has been made, the duty-payer or the person subject to the administrative decision fails to initiate administrative litigation in accordance with relevant laws.
4. In the case where a judgment on administrative proceedings has been declared final and irrevocable.

The “articles prohibited by law from importation” referred to in Article 15, Paragraph 3, the Act refers to the goods banned or prohibited from importation by relevant laws.