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財政部民國113年5月27日台財關字第1131014492號
核釋個人跨境網購有遭詐騙情事，得依「關稅法」第17條第5項規定檢附證明文件申請更正進口報單退還溢繳稅款之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Paragraph 5 of Article 17 of "Customs Act", which stipulates relevant rules for individuals who have encountered fraudulent activities in cross-border online shopping may submit required supporting documents to file an application with Customs to correct the import declaration forms for the refund of overpaid taxes
