（Deleted）

The duty-payer or exporter and any related person shall maintain all records, documents, accounting books and relevant computer files or data bases relating to the imported or exported goods for five years beginning on the date following that on which the imported or exported goods were released.

Any duty leviable under this Act that is under the amount announced by the Ministry of Finance may be exempted.

Where customs affairs are otherwise prescribed in an agreement signed between the government of the Republic of China and another country or region, such prescription shall apply.

Customs may collect service charges for special services rendered to transport and imported or exported goods as well as for the issuance of various certificates. Regulations governing the items, objects, conditions, amount, standards, methods and procedures of such charges shall be prescribed by the Ministry of Finance.

Enforcement rules of this Act shall be prescribed by the Ministry of Finance.

This Act shall take effect on the date of its promulgation.

NOTE
In case of any discrepancy between the English version and the Chinese text of this Statute, the Chinese text shall govern