Legal Regulations

If a maritime express delivery enterprise fails to transmit the import declaration after transmitting the import manifest within the time required und...

When necessary, a competent health authority at any level may designate a subordinate agency or commission a relevant agency (or organization) to cond...

If a maritime express delivery enterprise violates these Regulations in the same year, and the total amount of fines imposed by Customs reaches NT$200...

The central competent health authority may carry out certification for the inspection institutions for medicament inspection operations. The regulatio...

A maritime express delivery enterprise whose registration is repealed by Customs is prohibited from applying for the express delivery enterprise under...

The Enforcement Rules of this Act shall be established by the central competent health authority.

These Regulations shall become effective from the date of their proclamation, but Paragraph 2, Article 11, which was amended and promulgated on Septem...

1. This Act becomes effective from the date of promulgation. 2. The enforcement date of Article 53 hereof, which was amended and published on May 7, 1...

The rules are enacted pursuant to paragraph 2, Article 28 of the Customs Law.

The term "least-developed countries" means those least-developed countries whose imports are applicable to preferential tariff rates listed in the sec...

The rules for determining origins of import goods include: (1) non-preferential rules of origin. (2) rules of origin for least-developed countries. (3...

The origin of imported goods shall be ruled by the Customs Authorities at the place of importation. In the event of any doubt in the definition of ori...

In the process of defining the origin of the imported goods, the obligated tax payer requesting assistance from the competent authorities or professio...

The Customs Authorities at the place of importation shall finalize the determination of the origin of the imported goods within two months after the i...

An import good not applicable to the preferential tariff rate listed in the second column on the Customs Import Tariff shall be regarded as originatin...

Goods wholly produced in a country or region, as referred to in sub-paragraph 1 of the preceding Article, shall include: (1) mineral products extracte...

For the imported goods set forth in Article 5, except for the specific goods which origins are separately stipulated and promulgated by the Ministry o...

Goods imported from a least-developed country shall be regarded as originating in that country, provided that: (1) the goods were wholly produced in t...

While determining whether goods were wholly produced in a least-developed country as referred to in subparagraph 1 of the preceding Article, the provi...

The ratio of added value of goods imported from least-developed countries shall be calculated in accordance with the following method: RAV=[(TV-VNM)/T...