In addition to being administered in accordance with the provisions of the Act, the performance evaluation of customs officers shall be conducted in accordance with Civil Service Performance Evaluation Act.

Regulations governing the reward and punishment for the behavior of customs officers shall be prescribed by the Executive Yuan and the Examination Yuan of the Republic of China.

After counterbalancing all the merits and demerits, a customs officer shall not receive a B or lower rating if he or she was rewarded with two merits, and shall not receive a C or lower rating if he or she was rewarded with a merit; the customs officer shall not receive a B or higher rating if he or she was punished with two demerits, and shall not receive an A rating if he or she was punished with a demerit in the same year of performance evaluation.