Customs Administration

Interpretive Rules

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the interpretive rule pursuant to Article 96 of "Customs Act", which stipulates rules regarding the applicability of the principle of legitimate expectation to prohibited goods from importation

  I. The imported goods have been specified for going through C2 (documents review) or C3 (documents review and cargo inspection) and picked up by the duty-payer, however, Customs re-classifies the C.C.C. Code or changes the description of the imported goods, making the imported goods prohibited. If the duty-payer has not done any of the acts specified in Article 119 of the Administrative Procedure Act, and deserved protection of his or her legitimate and reasonable reliance, Customs shall not issue the order of returning goods within a prescribed period or confiscating the deposit or paying the value of the goods. However, the following cases are not applicable to this ruling1. there is a post-clearance audit pursuant to Article 13 of Customs Act2. there is a scrutiny of declaration after release pursuant to Article 18 of Customs Act3. there is a payment or refunding pursuant to Article 65 of Customs Act4. there is a penalty or payment of duty pursuant to the Customs Anti-Smuggling Act.

II. The interpretative letter shall be applicable to the orders which are made prior to the date of the promulgation of interpretative letter but unconfirmed.

Document No.

tai-tsai-kuan-tzu-ti 1071026062

  • Publish Date:2019-05-24
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