Regulations Governing the Certification and Management of the Authorized Economic Operators Article 16
Customs may adopt the following preferential measures for the goods imported by a duty-payer with AEOS status:1.Lowest document review and examination rate.2. Simplified examinations set forth in the Regulations for the Examination of Import and Export Goods may apply to the import goods selected for physical examinations, and the goods may be given priority of examinations.3. Where imported goods of an AEOS have been released from Customs by providing a security, the consolidated payment of duties, taxes, and other charges due on a monthly basis may be allowed. However, this measure does not apply to cases in which goods are examined and released from Customs after the provision of guarantees pursuant to Article 18 of the Customs Act.4. An AEOS meets one of the conditions set forth in Article 3 shall be entitled to apply for providing an affidavit as the substitute for security for the payment of duties, taxes, and other charges.5. Set up a single contact window handling cases where goods are not released. The single contact window enables Economic Operators to make enquiry and solve problems pertaining to the customs clearance procedures.6. May apply for release from the Customs on re-imported Made-in-Taiwan goods with a written affidavit when making declaration, and be written off from the original export declaration afterward.7. May apply for non-intrusive inspection.8. Goods with a declared Customs Value more than NTD 100 million may be released without documentation examination and physical inspection.9.Goods temporarily imported in accordance with Paragraph 1, Article 52 of the Customs Act may be released without the deposit for payment of duties, taxes, and other charges on the condition that an affidavit is provided.
中文原文 優質企業認證及管理辦法第16條
海關對於安全認證優質企業納稅義務人之進口貨物，得採取下列優惠措施：
一、最低之文件審查及貨物抽驗比率。
二、抽中查驗者，得適用進出口貨物查驗準則簡易查驗之規定，並得優先查驗。
三、經提供稅費擔保後先予放行者，得按月彙總繳納稅費。
但依關稅法第十八條規定繳納保證金先行驗放案件，不適用按月彙總繳納稅費方式辦理。
四、符合第三條所定條件者，得申請核准以自行具結替代稅費擔保。
五、設立貨物未放行案件處理單一窗口，提供廠商查詢並協助解決通關流程問題。
六、國貨復運進口報單通關時，得書面申請具結先予放行，事後核銷原出口報單。
七、得申請使用非侵入方式查驗貨物。
八、報單完稅價格為新臺幣一億元以上者，得以免審免驗通關。
九、依關稅法第五十二條第一項規定進口貨物，得提供書面保證，免繳納稅款保證金驗放。
一、最低之文件審查及貨物抽驗比率。
二、抽中查驗者，得適用進出口貨物查驗準則簡易查驗之規定，並得優先查驗。
三、經提供稅費擔保後先予放行者，得按月彙總繳納稅費。
但依關稅法第十八條規定繳納保證金先行驗放案件，不適用按月彙總繳納稅費方式辦理。
四、符合第三條所定條件者，得申請核准以自行具結替代稅費擔保。
五、設立貨物未放行案件處理單一窗口，提供廠商查詢並協助解決通關流程問題。
六、國貨復運進口報單通關時，得書面申請具結先予放行，事後核銷原出口報單。
七、得申請使用非侵入方式查驗貨物。
八、報單完稅價格為新臺幣一億元以上者，得以免審免驗通關。
九、依關稅法第五十二條第一項規定進口貨物，得提供書面保證，免繳納稅款保證金驗放。