Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 8
The results of the post-clearance audit cases performed by Customs shall be handled in accordance with the following regulations and/or provisions.1. If the auditees have any cases in which duty is receivable or refundable, Customs shall handle it pursuant to the relevant regulations.2. If the auditees are found to have violated the Customs Act, the Customs Anti-smuggling Act or other laws, they shall be penalized pursuant to the provisions.3. Those who are found in violation of other laws and regulations should be referred to the relevant competent authorities.
中文原文 海關事後稽核實施辦法第8條
海關執行事後稽核之結果，應依下列規定處理：
一、被稽核人若有應補、應退稅費情事者，應依其相關規定辦理。
二、發現被稽核人違反關稅法、海關緝私條例或其他法令者，應依其規定論處。
三、發現違反其他法令規定者，應移請有關單位處理。
一、被稽核人若有應補、應退稅費情事者，應依其相關規定辦理。
二、發現被稽核人違反關稅法、海關緝私條例或其他法令者，應依其規定論處。
三、發現違反其他法令規定者，應移請有關單位處理。