Regulations Governing Customs Clearance for Goods in Free Trade Zones Article 27

When Customs considers, with justifiable reasons, that an act violates this Act, or it is necessary to initiate an inspection into or investigation of any particular matter subject to its autonomous management, Customs may dispatch customs officers from time to time to inspect (investigate) the goods and relevant documents, accounting books, receipts, corresponding letters, and computer files, whereas the party subject to such inspection/investigation shall cooperate with the investigation and shall provide necessary assistance. Where the circumstances require needs, the customs officers may take samples, product catalogs, and/or instruction books or manuals.When carrying out the inspection/investigation task, the customs officers shall wear uniforms or show any credentials sufficient to justify their identification, and shall advise the parties subject to such inspection/ investigation of the same. The processes of such inspection/investigation conducted by the customs officers shall be recorded in writing, and Customs shall have the written records to be reviewed by all related persons at the scene, and shall cause the same to be affixed with the signature or personal seal of one of such related persons and of one of the inspecting/investigating customs officers. Where the related persons are unable to or refuse to affix a signature or personal seal, the cause thereof shall be annotated in the written record. In the case of the inspection/investigation of the goods or sampling operation conducted by Customs, Article 23 of the Customs Law shall apply mutatis mutandis.