Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 5
When conducting post-clearance audits, Customs may exercise the following powers:1. Inquire, transcribe, photocopy and/or copy the auditees’ records, documents, transaction records, accounting books, and computer-related files or databases related to imports and/or exports, and obtain samples, catalogs or instructions from imports and/or exports.2. Access the auditees’ premises and investigate the production, operation, goods storage, sales, and flow related to import and/or export trade activities.3. Question the representative, the agent, or other relevant personnel of the auditees, and make conversation records.4. Goods that are found to be in violation of the Customs Anti-smuggling Act may be detained, and the seizure receipt shall be delivered pursuant to Article 22 of the Customs Anti-smuggling Act.5. Request the relevant authorities and/or organizations to provide related information or other documents regarding the imports and/or exports.6. Other powers stipulated by laws and regulations.If Customs considers the documents and/or records provided by the auditees in the preceding paragraph as requiring further verification, a letter of consent may be requested from the auditee to obtain information related to imports and/or exports from banking institutions. If the auditee refuses to provide the letter of consent, Customs shall state the cause of the case and explain the reasons for the investigation, and obtain the information from the banking institution upon approval by the Ministry of Finance.The obtainment, management, and return of samples shall be handled pursuant to relevant regulations on the Regulations Governing the Examination of Imported or Exported Goods and the Directions of Inspection on Imported or Exported Goods.
中文原文 海關事後稽核實施辦法第5條
海關執行事後稽核時，得行使下列職權：
一、查閱、抄錄、影印、複製被稽核人與進出口貨物有關之紀錄、文件、單據、會計帳冊及電腦相關檔案或資料庫等及對進出口貨物取具貨樣、型錄或說明書等。
二、進入被稽核人之場所，調查與進出口貿易活動有關之生產、經營、貨物儲存、銷售、流向等情形。
三、詢問被稽核人之負責人、代理人、或其他有關人員，並製作談話紀錄。
四、認有違反海關緝私條例規定之貨物，得予以扣押，並依海關緝私條例第二十二條規定交付扣押收據。
五、函請相關機關及機構提供與進出口貨物有關之資料及其他文件。
六、其他法令規定之職權。
海關對前項被稽核人所提供之文件資料，認有進一步查證之必要者，得請其提供承諾書，同意海關向金融機構調取與進出口貨物有關之資料。
被稽核人拒絕提供承諾書，海關應敘明案由並說明必須調查之理由，逐案報經財政部核准後向金融機構調取資料。
貨樣之提取、管理與發還，準用進出口貨物查驗準則及進出口貨物查驗注意事項相關規定辦理。
一、查閱、抄錄、影印、複製被稽核人與進出口貨物有關之紀錄、文件、單據、會計帳冊及電腦相關檔案或資料庫等及對進出口貨物取具貨樣、型錄或說明書等。
二、進入被稽核人之場所，調查與進出口貿易活動有關之生產、經營、貨物儲存、銷售、流向等情形。
三、詢問被稽核人之負責人、代理人、或其他有關人員，並製作談話紀錄。
四、認有違反海關緝私條例規定之貨物，得予以扣押，並依海關緝私條例第二十二條規定交付扣押收據。
五、函請相關機關及機構提供與進出口貨物有關之資料及其他文件。
六、其他法令規定之職權。
海關對前項被稽核人所提供之文件資料，認有進一步查證之必要者，得請其提供承諾書，同意海關向金融機構調取與進出口貨物有關之資料。
被稽核人拒絕提供承諾書，海關應敘明案由並說明必須調查之理由，逐案報經財政部核准後向金融機構調取資料。
貨樣之提取、管理與發還，準用進出口貨物查驗準則及進出口貨物查驗注意事項相關規定辦理。