Regulations Governing the Certification and Management of the Authorized Economic Operators Article 26
For AEO, whose consolidated payment of duties, taxes, and other charges due of imported goods may be paid on a monthly basis, the competent Customs office shall, prior to the fifth day of the following month, issue a duties/charges payment notice and an import declaration checklist to it; the AEO shall pay the duties and charges due within the deadline prescribed by laws.AEO may choose to pay the duties and charges imposed on a single batch of imported goods by the end of this very month.
中文原文 優質企業認證及管理辦法第26條
優質企業以按月彙總繳納稅費方式進口之貨物，海關於次月五日前核發稅費繳納證及進口報單資料清表，廠商應於法定期限內繳納。
優質企業得於每月月底前，就當月單批進口貨物，先行繳納稅費。
優質企業得於每月月底前，就當月單批進口貨物，先行繳納稅費。