These Regulations are prescribed pursuant to Paragraph 3, Article 14 and Paragraph 3, Article 20 of the Customs Act.
中文原文 運輸工具進出口通關管理辦法第1條
本辦法依關稅法
第十四條第三項及
第二十條第三項規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.