Customs Anti-smuggling Act｜第 3 條｜關務｜Act｜In Force
第 一 章｜財政部｜v1.0
Last Amended: 2018-05-09
The term "the smuggling of import or export goods" referred to in this Act means the shipment of goods into or out of the Republic of China without making a declaration to Customs, and thus results in an avoidance of Customs inspections, evasion of Customs duties, or escape of Customs controls. However, this doesn't include wastes cleared out of vessels that have been examined and paid due duties after making declarations to Customs.