Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 1
These Regulations are prescribed pursuant to the provisions of Paragraph 5, Article 13 of the Customs Act.
中文原文 海關事後稽核實施辦法第1條
本辦法依關稅法第十三條第五項規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.