Customs Anti-smuggling Act Article 45-1
Ⅰ.Where an offense subject to imposition of a fine pursuant to this Act, is minor by nature the fine may be reduced or remitted.Ⅱ.The term“minor by nature”shall be prescribed by the Ministry of Finance (hereinafter referred to as the MOF).
中文原文 海關緝私條例第45-1條
依本條例規定應處罰鍰之行為，其情節輕微者，得減輕或免予處罰。
前項情節輕微及減免標準，由財政部定之。
前項情節輕微及減免標準，由財政部定之。