Value-added and Non-value-added Business Tax Act Article 41
The amount of business tax payable on imported goods shall be levied by Customs. With respect to the collection procedures and administrative relief of business tax, the provisions of the Customs Act and the Customs Smuggling Prevention Act shall apply mutatis mutandis.
中文原文 加值型及非加值型營業稅法第41條
貨物進口時，應徵之營業稅，由海關代徵之；其徵收及行政救濟程序，準用關稅法及海關緝私條例之規定辦理。