Enforcement Rules of the Customs Act Article 1
The Enforcement Rules are prescribed in accordance with Article 102 of the Customs Act (hereinafter referred to as "the Act ").
中文原文 關稅法施行細則第1條
本細則依關稅法（以下簡稱本法）第一百零二條規定訂定之。
English translation for reference only; the Chinese text prevails. Not legal advice.