Customs Act Article 13

I. Where a notice of post-clearance audit is given within six months commencing from the date following the release of the imports and/or exports, Customs may proceed with post-clearance audit against the duty-payer, exporters, and related persons within two years from the date following the aforesaid release. According to the post-clearance audit result, any case in which duty is refundable or receivable shall be notified within three years from the date following the release date.II.Upon proceeding with the post-clearance audit as referred to in the preceding paragraph, Customs may, for the necessity of investigating evidences, request the duty-payer, exporters or related persons to provide records, documents, accounting books and/or relevant files or data bases regarding the imports or exports, ask such relevant persons to go to the office of Customs for inquiry, or designate officers to proceed with an investigation at the premises of such relevant. The investigated person shall not evade, hinder or refuse such an investigation.III.The related person referred to in Paragraph 1 means the enterprise operating the business of customs brokerage, transportation, freight forwarder, storage, express delivery and any other business, groups or persons.IV.Upon proceeding with the post-clearance audit, Customs may request the relevant authorities and/or organizations to provide related information or other documents regarding the imports and/or exports.V.Regulations governing the scope, procedure, required documents and other matters regarding the post-clearance audit shall be prescribed by the MOF.