Customs Act

Chapter I GENERAL PROVISIONS

Article 1

The collection of customs duty and the clearance of goods shall be governed by this Act.

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Article 2.

"Customs duty" is defined as the import duty leviable on goods imported from abroad.

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Article 3.

Imposition of customs duty and tariff classification of imported and exported goods shall be accorded with the Customs Import Tariff unless otherwise prescribed in this Act. The Customs Import Tariff shall be enacted and promulgated through legislative procedure.
The Ministry of Finance may invite the relevant authorities, scholars and experts to review and consider matters relating to the amendment of the Customs Import Tariff and imposition of special customs duty.

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• KK[ˋtærɪf]
• DJ[ˋtærif]

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Article 4.

The levy of customs duty shall be levied by Customs.

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Article 5.

The Customs Import Tariff may, with respect to specified imported goods, stipulate separate tariff rates for different quantities of such goods in order to implement tariff quotas.
Regulations governing the methods of allocation, eligibility of application for allocation, collection of premiums, performance bonds, fees and charges and management for the tariff quotas referred to in the preceding paragraph shall be prescribed by the Ministry of Finance, together with the authorities concerned, and shall be submitted to the Executive Yuan for approval.

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配額；定額；限額[C]Our group fulfilled this month's quota ahead of time. 我們組提前完成了這個月的定額。

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 附加費; 津貼 權利金

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