Customs Act｜第 19 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
I. After certifying the status as an Authorized Economic Operators (hereinafter referred to as the AEOs) to duty-payers, exporters and other supply chain enterprises, Customs may provide preferential measures for goods imported or exported by the AEOs. II.The goods listed in specific declaration forms filed by the duty-payers or exporters certified as AEOs referred to in preceding paragraph can be released prior to payment of duties and the duty-payers or exporters can complete consolidated payment of duties for the released goods on monthly basis, provided the duty-payers or exporters provide an appropriate guarantee or an affidavit to Customs. III.Regulations governing the qualification requirements for application of certification, application procedures, categories of AEOs, sectors of supply chain enterprises, preferential measures, conditions for suspension or revocation of the status of AEOs and application of preferential measures, the specific declaration, methods of guarantee, conditions for the application of providing an affidavit, methods of payment of duties, and other required matters referred to in the preceding two paragraphs shall be prescribed by the MOF.