Go TO Content

 The Customs was established in 1854 (4th year of the Xianfeng Period, Qing Dynasty), which was originally named the Inspectorate General of Customs. In 1911, the Republic of China (ROC) was officially founded as a state and the Customs had not changed its organizational structure until the passage of “Statutes Governing the Organization of the Directorate General of Customs of the Ministry of Finance” by the Legislative Yuan. Since the Statutes was promulgated on February 1, 1991, the Inspectorate General of Customs was officially renamed as Directorate General of Customs, which was later renamed as Customs Administration on January 1, 2013, following the merger of the Directorate General of Customs and the Department of Customs Administration, Ministry of Finance to align with the reorganization of Executive Yuan. 

In addition to revenue collection, Customs in early days also introduced modern thinking from the West and engaged in a series of reforms under the Self-Strengthening Movement, such as building navy force, initiating harbor management, developing postal system, installing navigation aid, providing weather information, popularizing education, and promoting diplomatic affairs. Harbor and postal affairs have no longer been under the jurisdiction of the Customs since the movement of government from mainland China to Taiwan in 1949. Subsequently, the jurisdiction of harbor and postal affairs was transferred to the Harbor Bureau and Directorate General of Posts, the respective authorities in charge.

Customs Administration, which is subordinate to the Ministry of Finance, is responsible for the planning, implementation, and management of customs policies and the promulgation of customs-related laws and regulations. Furthermore, it is in charge of duty collection, smuggling prevention, bonding, trade statistics, and the collection of taxes/fees as well as the enforcement of import/export controls on behalf of other competent authorities. Recently, Customs has spared no effort to implement a series of measures to refine the customs clearance procedures, such as the Cargo Clearance Automation System, Customs-Port-Trade (CPT) Single Window System, Dual-Channel Passenger Clearance System, Authorized Economic Operators (AEO) System, electronic licensing operation, risk management system and electronic seals, and the establishment of detector dog breeding & training center. These measures have served to provide a secure and facilitated customs clearance environment. Moreover, by adopting the “Refine Customs management to uplift the effectiveness of facilitation” as its vision, Customs Administration continues to play an important role in safeguarding the national border, so as to enhance the development of our national economy.

Functions of Customs Administration

Name of Unit


Department of Customs Clearance Affairs

Responsible for the business regarding cargo clearance, collection and exemption of duties and fees, management of means of transport, warehouses and customs brokers, etc.

Department of Tariffs and Legal Affairs

In charge of the interpretation and classification of tariffs for import/export goods. Reviews customs laws, regulations and statutes; handles operations involving the application of State Compensation Law; collects or compiles information concerning customs laws and regulations.

Department of Investigation

In charge of matters concerning enforcement laws and regulations and smuggling prevention and interception.

Department of Information Management

The Department of Information Management is responsible for 1) planning the overall development of Customs IT services, 2) maintaining the operation of all the IT infrastructure and services related to the Customs business and 3) conducting the procurement of IT system implementation outsourcing.

Department of Audit Affairs

Responsible for the planning and administering of customs valuation, post clearance audit, bonding and free trade zone operations.

Department of Planning

In charge of the planning and evaluation of customs operations, special customs duty, and international customs cooperation affairs.


Conducts relevant operations including official seal endorsing, corresponding and filing of official documents, general affairs, cashier matters, engineering and maintenance of facilities, public relations handling, etc.

Statistics Office

Responsible for the collection, compilation, reporting and dissemination of import/export trade data and other statistics related works.

Accounting Office

In charge of relevant businesses including accounting, budgeting and auditing.

Personnel Office

Responsible for the management of customs employees and supervision of field customs personnel Offices.

Internal Affairs Office

Supervises the evaluation of customs officers’ compliance status, and works to prevent and investigate unlawful activities.

Civil Service Ethics Office

Responsible for the maintenance and enhancement of employees’ integrity and supervises field customs offices’ Civil Service Ethics Offices.



Functions of Field Offices

Field Offices

1.Collection of import duty

2. Entrusted by other government agencies to collect commodity tax, business tax, tobacco and alcohol tax, and other fees or charges

3.Clearance of exported goods

4.Prevention and interception of smuggling and handling of goods seized

5.Management of the clearance of means of transport and the establishment of customs brokers

6.Supervision of import/export warehouses and container yards

7.Management and supervision of bonded factories and bonded warehouses

8.Assists other government agencies in executing their laws and regulations

9.Handles the clearance of goods into or out of special areas

10.Supervision and maintenance of Customs surveillance vessels and communication equipment

11.Other customs-related affairs

  • Date:2019-08-30
Go TO Content