財政部民國111年9月16日台財關字第1111023216號

廢止本部98年12月29日台財關字第09800625990號令及103年12月31日台財關字第10310297611號令

MINISTRY OF FINANCE Order is hereby given, for the abolition of the decree documented as Tai-Tsai-Kuan-Tzu No. 09800625990 regarding the stipulation when customs broker fails to add the expenses provided in Paragraph 3, Article 29 of "Customs Act", into the calculation of customs value, Customs should adjust the customs value rather than punish the importer according to Article 41 of "Customs Anti-smuggling Act" and the decree documented as Tai-Tsai-Kuan-Tzu No. 10310297611 for the interpretive rule regarding the application of "Implementation Directions Governing Restraint from Leaving the Country"