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Customs Anti-smuggling Act - Article 5

Customs Anti-smuggling Act｜第 5 條｜關務｜Act｜In Force

第 一 章｜財政部｜v1.0

Last Amended: 2018-05-09

Content

Where a provision of this Act imposes an administrative fine on the basis of the value of goods, such value of goods is based on the Customs valuation for import goods, and based on the FOB value for export goods.

Penalty

依本條例所處罰鍰以貨價為準者，進口貨物按完稅價格計算，出口貨物按離岸價格計算。

Related Regulations - Customs Anti-smuggling Act

  • Commodity Tax Act - Article 12（第 12 條）
  • Customs Import Tariff-2（2）
  • Customs Anti-smuggling Act - Article 1（第 1 條）
  • Customs Anti-smuggling Act - Article 2（第 2 條）
  • Customs Anti-smuggling Act - Article 3（第 3 條）
  • Customs Anti-smuggling Act - Article 4（第 4 條）