Customs Anti-smuggling Act Article 45-3
Ⅰ.Where a duty-payer or exporter, before the Customs, national taxation authority or any other law enforcement agency received a tip-off or started an investigation, voluntarily files an application to Customs for correcting errors contained in a goods declaration, and the errors being made would constitute any of the misconducts defined in Article 37 and Paragraph 2, Article 39, he or she shall be exempt from penalties on condition that:1. If the goods in question have not been released,(1) The goods are not selected for examination by Customs.(2) The goods, not falling within any of controlled categories, have been selected for examination, but the error-correction application is made before hard copies of the goods declaration and its supporting documents are supplemented, and received by Customs during office hours of the day following the day on which an on-line Customs notice of selection for goods examination has been sent to the person concerned.2. Or the goods, if released, are not subject to post clearance audit.Ⅱ.A person committed an offence and thus was liable for a penalty pursuant to any provision other than the preceding paragraph set forth in this Act shall be exempted, if he or she, before the Customs, national taxation authority or any other law enforcement agency received a tip-off or started an investigation, voluntarily reports or provides evidential information to and, by doing so, help the agency concerned identify such an offence.Ⅲ.Notwithstanding the preceding two paragraphs, the exemption of a penalty shall not be applicable if the person who voluntarily filed an error-correction application or reported an offense has subsequently been found to be liable for unpaid duties and taxes, unless the amount owed is recovered. The amount to be recovered shall include interest for the period beginning on the following date of the original payment due date, or of the date on which a duty exemption or drawback treatment was confirmed by Customs, up to the date on which the unpaid duty and taxes is supplemented, calculated on a daily basis according to the interest rate of one year fixed deposit, effective on the date on which the outstanding duty and taxes is paid, as published by the Postal Saving Bureau.
中文原文 海關緝私條例第45-3條
納稅義務人或貨物輸出人因報單申報錯誤而有第三十七條或第三十九條第二項所定情事者，於海關、稅捐稽徵機關或其他協助查緝機關接獲檢舉、進行調查前，主動申請更正，經海關准予更正且符合下列情形之一者，於更正範圍內免予處罰：
一、貨物放行前：
（一）經海關核定免驗貨物。
（二）經海關核定應驗貨物且未涉及逃避管制者，於向海關補送報單及有關文件前申請更正。
但未於接獲海關連線核定通知之翌日辦公時間終了前補送者，不適用之。
二、貨物放行後，未經海關通知實施事後稽核。
非屬前項情形，而有其他本條例所定應予處罰情事之行為人，於海關、稅捐稽徵機關或其他協助查緝機關接獲檢舉、進行調查前，向各該機關主動陳報並提供違法事證，因而查獲並確定其違法行為者，於陳報範圍內免予處罰。
依前二項規定主動更正或陳報者，如有應補繳之稅款，應自該項稅款原繳納期間屆滿、核定免稅或沖退稅之翌日起算至補繳之日止，按原應繳納稅款期間屆滿、核定免稅或沖退稅之日郵政儲金一年期定期儲金固定利率，按日加計利息一併繳納，始得免予處罰。
一、貨物放行前：
（一）經海關核定免驗貨物。
（二）經海關核定應驗貨物且未涉及逃避管制者，於向海關補送報單及有關文件前申請更正。
但未於接獲海關連線核定通知之翌日辦公時間終了前補送者，不適用之。
二、貨物放行後，未經海關通知實施事後稽核。
非屬前項情形，而有其他本條例所定應予處罰情事之行為人，於海關、稅捐稽徵機關或其他協助查緝機關接獲檢舉、進行調查前，向各該機關主動陳報並提供違法事證，因而查獲並確定其違法行為者，於陳報範圍內免予處罰。
依前二項規定主動更正或陳報者，如有應補繳之稅款，應自該項稅款原繳納期間屆滿、核定免稅或沖退稅之翌日起算至補繳之日止，按原應繳納稅款期間屆滿、核定免稅或沖退稅之日郵政儲金一年期定期儲金固定利率，按日加計利息一併繳納，始得免予處罰。