Tax Collection Act Article 35-1
With regard to the taxes leviable and collectable by the customs on imported goods, the provisions governing tax collection and the procedures for administrative remedies as set forth in the Customs Act and the Customs Anti-smuggling Act shall apply mutatis mutandis.
中文原文 稅捐稽徵法第35-1條
國外輸入之貨物，由海關代徵之稅捐，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。