Organic Act of the Customs Administration, Ministry of Finance Article 2
The Administration shall be in charge of the following matters:1.Planning, advancing and supervising Customs policies and drafting Customs laws and regulations.2.Planning Customs tariff rates and structures, and handling classification of imported goods.3.Handling cargo clearance, duty and tax collection, helping border management, and supervision of the enterprises relevant to Customs.4.Planning, executing and supervising affairs related to anti-smuggling operation, border control, information analysis, risk management, and the establishment of narcotics detection dog squad.5.Planning, advancing and supervising policies related to duty drawback, bond areas, and duty exemption zones.6.Planning, advancing, executing and supervising Custom-related information technology services.7.Investigating Customs value, and planning, executing and supervising post-clearance audit affairs.8.Planning, advancing and executing Trade statistics.9.Work on other Customs-related matters.
中文原文 財政部關務署組織法第2條
本署掌理下列事項：
一、關務政策之規劃、推動、督導及關務法規之擬訂。
二、關稅稅則、稅率政策與制度之規劃及進口稅則分類案件之處理。
三、貨物通關、稅費徵免與代徵、邊境管理之代辦及通關相關業者之管理。
四、查緝走私、邊境管制、情資分析、風險管理、緝毒犬隊建置等查緝業務之規劃、執行及督導。
五、退稅、保稅區、免稅區關務業務政策之規劃、推動及督導。
六、關務資訊業務之規劃、推動、執行及督導。
七、貨物價格調查與事後稽核業務之規劃、執行及督導。
八、關務統計業務之規劃、推動及執行。
九、其他有關關務事項。
一、關務政策之規劃、推動、督導及關務法規之擬訂。
二、關稅稅則、稅率政策與制度之規劃及進口稅則分類案件之處理。
三、貨物通關、稅費徵免與代徵、邊境管理之代辦及通關相關業者之管理。
四、查緝走私、邊境管制、情資分析、風險管理、緝毒犬隊建置等查緝業務之規劃、執行及督導。
五、退稅、保稅區、免稅區關務業務政策之規劃、推動及督導。
六、關務資訊業務之規劃、推動、執行及督導。
七、貨物價格調查與事後稽核業務之規劃、執行及督導。
八、關務統計業務之規劃、推動及執行。
九、其他有關關務事項。