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Customs may explore any evidence pertinent to valuation according to Article 42 of the Customs Act. To make correct tax assessment disposition and to enforce the right of assessment by the investigation measures, Customs shall contemplate the legality, the necessity, and the appropriateness of the investigation measures. The range and extent of the investigation measures shall be based on the necessity for exploring facts and shall comply with the principle of proportionality

  • Data Source:關務署秘書室

Customs may explore any evidence pertinent to valuation according to Article 42 of the Customs Act. To make correct tax assessment disposition and to enforce the right of assessment by the investigation measures, Customs shall contemplate the legality, the necessity, and the appropriateness of the investigation measures. The range and extent of the investigation measures shall be based on the necessity for exploring facts and shall comply with the principle of proportionality, and the rule applies not only to specific cases.

  • Publish Date:2020-04-13
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