Regulations Governing the Impelementation of Customs Post-Clearance Audit Article 9
Customs shall not disclose the commercial secrets provided by the auditees and infringe the legal rights of the auditees while conducting post-clearance audits.
中文原文 海關事後稽核實施辦法第9條
海關執行事後稽核案件，不得洩漏被稽核人所提供之商業機密，並不得侵犯被稽核人之合法權益。