Article 3

I.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.
II.The Ministry of Finance (hereinafter referred to as the MOF) 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.