Customs Act Article 12

I. Customs personnel shall keep confidential all customs declaration information provided to Customs by duty-payers or exporters of goods. Those in violation of this provision shall be subject to disciplinary action and those accused of violation of the criminal law shall be investigated by the relevant authorities, except in cases of disclosures to personnel or authorities as set forth below:1.The duty-payer or the exporter of the goods himself/herself or his/her successors.2.The agent or attorney of the duty-payer or the exporter of the goods.3.Customs or taxation authorities.4.Authorities in the Control Yuan.5.Authorities which process appeals and/or litigation regarding customs matters.6.Authorities which conduct investigations of cases involving customs matters in accordance with the law.7.Other authorities or personnel which may request that Customs provide customs declaration information in accordance with the law.8.Authorities or personnel which have been approved by the MOF.II.The provisions of the preceding paragraph shall not apply where Customs supplies information to government authorities for a statistical purpose that does not disclose the name of the duty-payer or exporter of goods.III.The provisions regarding disclosures by customs personnel in Paragraph 1 shall apply mutatis mutandis in the event of a disclosure of information specified in Paragraph 1 by authorities and personnel specified in Subparagraphs 3 to 8 of the same paragraph.