Customs Act｜第 70 條｜Chapter IV: Special Duties｜Act｜In Force
第 四 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
I. Should goods exported from the Republic of China or carried by any means of transport belonging to the Republic of China be accorded discriminatory treatment by an importing country, thereby placing the goods of the Republic of China in a disadvantageous position as compared with those of other countries in the market, the goods shipped from that country to the Republic of China or carried by any means of transport belonging to that country may be liable to payment of an appropriate retaliatory duty as decided by the MOF, in addition to the customs duty leviable in accordance with the Customs Import Tariff. II.In making the decision as referred to in the preceding paragraph, the MOF shall consult with the relevant authorities and submit to the Executive Yuan for approval.