Customs Personnel Management Act Article 19
After counterbalancing all the merits and demerits, a customs officer shall not receive a B or lower rating if he or she was rewarded with two merits, and shall not receive a C or lower rating if he or she was rewarded with a merit; the customs officer shall not receive a B or higher rating if he or she was punished with two demerits, and shall not receive an A rating if he or she was punished with a demerit in the same year of performance evaluation.
中文原文 關務人員人事條例第19條
關務人員在同一考績年度內，於功過相抵後，記功二次以上者，考績不得列乙等以下；記功一次者，考績不得列丙等以下；記過二次以上者，考績不得列乙等以上；記過一次者，考績不得列甲等。