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財政部民國112年10月19日台財關字第1121025375號
核釋「關稅法」第49條第1項第14款所定有關「旅客攜帶之自用行李、物品」相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Subparagraph 14 of Paragraph 1 of Article 49 of "Customs Act", which stipulates relevant rules regarding personal effects carried by passengers for their own use