Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers Article 1

Law:: Regulations Governing the Declaration, Inspection, Duty, and Release of Personal Luggage or Goods of Inward Passengers
Chinese:: 入境旅客攜帶行李物品報驗稅放辦法第1條

The regulations herein are defined pursuant to the provisions of Article 23 Paragraph 2 and Article 49 Paragraph 3 of the Customs Act.

中文原文入境旅客攜帶行李物品報驗稅放辦法第1條

本辦法依關稅法第二十三條第二項及第四十九條第三項規定訂定之。

English translation for reference only; the Chinese text prevails. Not legal advice.