Customs Act Article 101
Customs may collect service charges for special services rendered to transport and imported or exported goods as well as for the issuance of various certificates. Regulations governing the items, objects, conditions, amount, standards, methods and procedures of such charges shall be prescribed by the MOF.
中文原文 關稅法第101條
海關對進出口運輸工具與貨物所為之特別服務，及各項證明之核發，得徵收規費；其徵收之項目、對象、條件、金額、標準、方式及程序之規則，由財政部定之。