To administer national customs affairs, the Ministry of Finance shall establish the Customs Administration (hereinafter referred to as “the Administration”).

The Administration shall be in charge of the following matters:
1. Planning, advancing and supervising Customs policies and drafting Customs laws and regulations
2. Planning Customs tariff rates and structures, and handling classification of import goods
3. Handling cargo Clearance, duty and taxes collection, border management and management of Customs stakeholders
4. Planning, executing and supervising affairs related to Smuggling prevention and interception, border control, risk management and the establishment of detection dog squad
5. Planning, advancing and supervising policies related to Duty drawback, free trade zones and bonded areas
6. Planning, advancing, executing and supervising Custom-related information technology services
7. Investigating Customs value in and planning, executing and supervising post-clearance audit affairs
8. Planning, executing and supervising Trade statistics
9. Work on other Customs-related matters

The Administration shall have one Director General at senior grade 13 equivalent to Administrative Superintendent or Technical Superintendent; two Deputy Directors General at senior grade 12 equivalent to Administrative Superintendent or Technical Superintendent.

The Administration shall have one Chief Secretary at senior grade 11 equivalent to Administrative Superintendent or Technical Superintendent.

The Administration may establish regional Customs in accordance with the need of customs affairs execution.

The official ranks, grades, position titles and personnel headcounts for the Administration shall be separately prescribed in a staffing chart.

The effective date of this Act shall be determined and published by the Executive Yuan.