The collection of customs duty and the clearance of goods shall be governed by this Act.

"Customs duty" is defined as the import duty leviable on goods imported from abroad.

Imposition of customs duty and tariff classification of imported and exported goods shall be accorded with the Customs Import Tariff unless otherwise prescribed in this Act. The Customs Import Tariff shall be enacted and promulgated through legislative procedure.
The Ministry of Finance may invite the relevant authorities, scholars and experts to review and consider matters relating to the amendment of the Customs Import Tariff and imposition of special customs duty.

The levy of customs duty shall be levied by Customs.

The Customs Import Tariff may, with respect to specified imported goods, stipulate separate tariff rates for different quantities of such goods in order to implement tariff quotas.
Regulations governing the methods of allocation, eligibility of application for allocation, collection of premiums, performance bonds, fees and charges and management for the tariff quotas referred to in the preceding paragraph shall be prescribed by the Ministry of Finance, together with the authorities concerned, and shall be submitted to the Executive Yuan for approval.

The duty-payer of the customs duty shall be the consignee of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be.

In the event that the untaxed goods carried by transports, goods carried by bonded transports, and the goods stored in a warehouse, container yard, bonded warehouse, logistics center or duty-free shop has been found to be deficient due to illegal withdrawal, loss, theft or any other reason, the firm operating such a business shall be responsible to make up any shortfall of the import duty payable.
In the event that the untaxed goods carried by transports in the preceding paragraph have been found to be deficient due to illegal withdrawal, loss, theft or any other reason during the period under registered freight forwarder’s custody, the freight forwarder shall be responsible for making up any shortfall of the import duty payable.

When a duty-payer, who is a legal person, a partnership or a non-legal body, is to be dissolved or liquidated, the liquidator shall, prior to the allocation of the remaining assets, pay customs duty, delinquent fees, late fees, interest,fines andpenaltieson the value of the goodssequentially according to law.
Any liquidator who violates the provisions of the preceding paragraph shall be liable to payment of the outstanding amount.

The customs duty, delinquent fees, late fees, interest, fines or penalties on the value of the goods levied in accordance with the provisions of this Act, but not collected within five years following the date on which such collection was finally determined, shall no longer be collected. However, this stipulation shall not apply to a case for which a request for compulsory execution has been forwarded to Administrative Enforcement Agency, or a declaration for participation in distribution has been filed with the court in accordance with the provisions of the Compulsory Execution Act, or a claim has been filed in accordance with the Bankruptcy Act prior to the expiration of the five-year period and whose proceedings have not yet been concluded.
Where installment or deferred payments are approved after the collection has been finally determined, the aforesaid five-year period shall commence on the date following the expiration of the installment or deferred payments period.
Where a case of uncollected customs duties, delinquent fees, late fees, interests, fines or penalties on the value of the goods has been forwarded to the Administrative Enforcement Agency for compulsory execution before the expiration date of imposition period, such a case shall be terminated if the execution has yet been initiated within 5 years commencing from the next date of expiration, while the execution of such case shall be continued provided that the compulsory execution process has begun within the said 5-year period. However, the latter execution case shall be terminated if it has not been finalized within another 5 years commencing from the last date of five-year execution period.
Where a case has been forwarded to Administrative Enforcement Agency for compulsory execution before implementation of the amendment of this Act on 21stOctober 2016 but has not yet been concluded, the period for compulsory execution shall refer to previous paragraph.
The provisions of the preceding four paragraphs shall apply mutatis mutandis to the imposition of all charges under this Act.

Required customs formalities, as well as import declarations, and relevant documents submitted by way of on-line transmission to customs computers, or via electronic data transmission, which are recorded on customs computer files, shall be deemed to have completed the formalities required in accordance with this Act.
Customs may, in considering of the situation of the implementation of cargo clearance automation, request firms operating declaration, transportation, freight forwarder, storage, container yard and other business regarding clearance to conduct business by on-line transmission or electronic data transmission.
Regulations governing registration, application procedure, management, customs procedure and any other required matters regarding on-line or transmission referred to in the preceding two paragraphs shall be prescribed by the Ministry of Finance.
The delivery of determinations, administrative act, notices or decisions made by Customs may be accomplished via on-line transmission or electronic data transmission, and recorded in computers.
Enterprises conducting business in transmitting cargo clearance information to Customs by way of on-line transmission or electronic data transmission via computers shall be subject to approval and repeal by the Ministry of Finance; Regulations governing approval qualifications, capital requirements, business items, criteria for charges, examination of business hours, management and other required matters shall be prescribed by the Ministry of Finance.

Submissions of the Data required by regulations governing the matters of customs, commercial ports, trade licensing, commodity inspection and quarantine to the competent authorities or the institutions entrusted, by way of on-line transmission or via electronic data transmission, may be done through the Customs-Port-Trade (CPT) Single Window system established by the Customs.
Customs personnel shall keep confidential all information transmitted through the Single Window referred to in Paragraph One, unless otherwise stipulated by this Act or other laws.
Regulations governing operation, management, criteria of charges, packet disassembly, collection, processing and use of information and any other required matters regarding implementation referred to in Paragraph One shall be prescribed by the Ministry of Finance in consultation with other related competent authorities.

Security or guarantee or deposit money set forth in this Act may be provided as in the following ways:
（1） Cash.
（2） Bonds issued by the government.
（3） Time deposit certificates issued by a bank.
（4） Time deposit certificates issued by a credit cooperative.
（5） A one-year or more common trust certificate issued by a trust and investment company.
（6） A guarantee provided by a financial institution.
（7） Any other property approved by the Ministry of Finance which is easy for sale and custody, and free from any dispute over proprietary rights.
The security furnished in any of the forms specified in Subparagraphs（2）to（5）and （7）in the preceding paragraph shall be mortgaged or pledged to Customs..

Customs personnel shall keep confidential all customs declaration information provided to Customs by duty-payers or exporters of goods. Those in violation of this provision shall be subject to disciplinary action and those accused of violation of the criminal law shall be handed over to the relevant authorities for investigation, except in cases of disclosures to personnel or authorities as set forth below:
（1） The duty-payer or the exporter of the goods himself/herself or his/her successors.
（2） The agent or attorney of the duty-payer or the exporter of the goods.
（3） Customs or taxation authorities.
（4） Control authorities.
（5） Authorities which process appeals and/or litigation regarding customs matters.
（6） Authorities which conduct investigations of cases involving customs matters as prescribed by act.
（7） Other authorities or personnel which may request that Customs provide customs declaration information as prescribed by act.
（8） Authorities or personnel which have been approved by the Ministry of Finance.
The provisions of the preceding paragraph shall not apply where Customs supplies information to government authorities for a statistical purpose that does not disclose the name of the duty-payer or exporter of goods.
The provisions regarding disclosures by customs personnel in Paragraph One shall apply mutatis mutandis in the event of a disclosure of information specified in Paragraph One by authorities and personnel specified in Subparagraphs (3) to (8) of the same paragraph.

Where a notice of post-clearance audit is given within six months commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within two years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within three years from the date following the release date.
Upon proceeding with the post-clearance audit as referred to in the preceding paragraph, Customs may, for the necessity of investigating evidences, request the duty-payer, exporters or related persons to provide records, documents, accounting books and/or relevant files or data bases regarding the imports or exports, notify such relevant persons to go to the office of Customs for inquiry, or designate officers to proceed with an investigation at the premises of such relevant. The investigated person shall not evade, interrupt or refuse such an investigation.
The related person referred to in Paragraph One means the enterprise operating the business of customs brokerage, transportation, freight forwarder, storage, express delivery and any other business, groups or persons.
Upon proceeding with the post-clearance audit, Customs may request the relevant authorities and/or organizations to provide related information or other documents regarding the imports and/or exports.
Regulations governing the scope, procedure, required documents and other required matters regarding the post-clearance audit shall be prescribed by the Ministry of Finance.

The responsible person of any means of transportation for passengers or cargos, the transportation firm, the forwarder or the enterprises designated by the Ministry of Finance shall submit the manifest, transshipment application form, and other required documents to Customs for clearance of goods in transshipment and transit.
Goods in transshipment and in transit may be stored temporarily in a warehouse or in a container yard if the Customs approves.
Regulations governing the methods of application, clearance procedure, management, the enterprises designated by the Ministry of Finance of transshipment and transited goods referred to in Paragraph 1, and regulations governing storage, movement, clearance and management of goods and containers, and any other required matters of the firm operating the warehouse or container yard referred to in the preceding paragraph shall be prescribed by the Ministry of Finance.

The following articles shall not be imported:
(1) Fake or spurious currencies or securities, or moulds for printing counterfeit currency;
(2) Articles infringing upon the rights of patents, trademarks and copyrights.
(3) Articles prohibited by law from importation.