Enforcement Rules of the Customs Act Article 13
In cases where Customs still has reasonable doubts about the truth and accuracy of the account books and vouchers provided by the duty-payer under Article 29, Paragraph 5, of the Act, Customs shall inform the duty-payer of the reasons for its doubts, and shall provide a reasonable opportunity for the duty-payer to respond. The duty-payer, in addition, may request Customs to provide a written explanation of its doubts.After determining the Customs value, Customs shall forward to the duty-payer the final decision and reasons in writing along with the duty memo.
中文原文 關稅法施行細則第13條
海關對於依本法第二十九條第五項規定由納稅義務人提出之帳簿單證仍有合理懷疑者，應向納稅義務人說明其懷疑之理由，並給予納稅義務人合理申辯之機會。
納稅義務人並得請求海關以書面說明其懷疑之理由。
海關於核定完稅價格後，應將最後決定及理由，以書面連同稅款繳納證併送納稅義務人。
納稅義務人並得請求海關以書面說明其懷疑之理由。
海關於核定完稅價格後，應將最後決定及理由，以書面連同稅款繳納證併送納稅義務人。