Customs Act Article 3
I.Imposition of customs duty and tariff classification of imported and exported goods shall be accorded with the Customs Import Tariff unless otherwise prescribed in this Act. The Customs Import Tariff shall be enacted and promulgated through legislative procedure.II.The Ministry of Finance (hereinafter referred to as the MOF) may invite the relevant authorities, scholars and experts to review and consider matters relating to the amendment of the Customs Import Tariff and imposition of special customs duty.
中文原文 關稅法第3條
關稅之徵收及進出口貨物稅則之分類，除本法另有規定者外，依海關進口稅則之規定。
海關進口稅則，另經立法程序制定公布之。
財政部為研議海關進口稅則之修正及特別關稅之課徵等事項，得邀集有關機關及學者專家審議之。
海關進口稅則，另經立法程序制定公布之。
財政部為研議海關進口稅則之修正及特別關稅之課徵等事項，得邀集有關機關及學者專家審議之。