Regulations Governing the Certification and Management of the Authorized Economic Operators Article 9

Customs may adopt the following preferential measures for the goods imported or exported by an AEOG:1. Lower examination rate; 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 export goods selected for physical examinations may be exempted from examinations. However, this measure does not apply to the AEOG with a record of serious violation of regulations in the most recent three years.2. Where imported goods of an AEOG 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.3. An AEOG 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.4. An AEOG may apply for releasing re-imported Made-in-Taiwan goods from Customs with a written affidavit when making import declaration, and writing off corresponding items on the original export declaration afterward.
中文原文 優質企業認證及管理辦法第9條
海關對於一般優質企業之進、出口貨物,得採取下列優惠措施:
一、較低之抽驗比率;進口貨物抽中查驗者,得適用進出口貨物查驗準則簡易查驗之規定;出口貨物抽中查驗者,得改為免驗。
但最近三年有重大違章紀錄者,不適用之。
二、進口貨物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,不適用之。
三、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。
四、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。

English translation for reference only; the Chinese text prevails. Not legal advice.