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Customs Act - Article 6

Customs Act｜第 6 條｜Chapter I: General Provisions｜Act｜In Force

第 一 章｜財政部 / 關務署｜v113.01.03

Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11

Content

The duty-payer of the customs duty shall be the consignee of the imported goods, the bearer of the bill of lading, or the holder of the imported goods, as the case may be.

Related Regulations - Customs Act

• Customs Act - Article 18（第 18 條）
• Customs Act - Article 1（第 1 條）
• Customs Act - Article 2（第 2 條）
• Customs Act - Article 3（第 3 條）
• Customs Act - Article 4（第 4 條）
• Customs Act - Article 5（第 5 條）