Enforcement Rules of the Customs Act Article 2

Upon amendment of the Act or the Customs Import Tariff, the application of the provisions of the Act or the tariffs shall be governed by the following:1. For imported goods, the amendment thereto shall apply from the arrival date of the means of transportation. However, the provisions of the Act or the Customs Import Tariff shall apply from the date of application for release of such goods from a bonded warehouse for import, provided that the goods were originally stored in the bonded warehouse under Article 58 of the Act; or from the date of declaration for import thereof if the goods are approved for release from a bounded factory in accordance with Article 59, Paragraph 2, of the Act; or from the date of application for release of such goods from a logistics center for import if the goods were stored in the logistics center under Article 60 of the Act .2. For exported goods, the amendment thereto shall apply from the date of their release from Customs.