Regulations Governing Customs Clearance Procedures for Importing and Exporting Postal Parcels Article 1
These Regulations are enacted pursuant to Paragraph 3, Article 27 and Paragraph 3, Article 49 of the Customs Act (hereinafter referred to as the “Act”).
中文原文 郵包物品進出口通關辦法第1條
本辦法依關稅法（以下簡稱本法）第二十七條第三項及第四十九條第三項規定訂定之。