Article 12.

Customs personnel shall keep confidential all customs declaration information provided to Customs by duty-payers or exporters of goods. Those in violation of this provision shall be subject to disciplinary action and those accused of violation of the criminal law shall be handed over to the relevant authorities for investigation, except in cases of disclosures to personnel or authorities as set forth below:
（1） The duty-payer or the exporter of the goods himself/herself or his/her successors.
（2） The agent or attorney of the duty-payer or the exporter of the goods.
（3） Customs or taxation authorities.
（4） Control authorities.
（5） Authorities which process appeals and/or litigation regarding customs matters.
（6） Authorities which conduct investigations of cases involving customs matters as prescribed by act.
（7） Other authorities or personnel which may request that Customs provide customs declaration information as prescribed by act.
（8） Authorities or personnel which have been approved by the Ministry of Finance.
The provisions of the preceding paragraph shall not apply where Customs supplies information to government authorities for a statistical purpose that does not disclose the name of the duty-payer or exporter of goods.
The provisions regarding disclosures by customs personnel in Paragraph One shall apply mutatis mutandis in the event of a disclosure of information specified in Paragraph One by authorities and personnel specified in Subparagraphs (3) to (8) of the same paragraph.

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揭發；透露；公開[+that]This letter disclosed his secret. 這封信揭露了他的祕密。

disclosure

揭發；透露；公開[U]The disclosure that he had been in prison ruined his chances for public office. 公開他曾坐牢一事斷送了他謀求在政府機構任職的機會。

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