Enforcement Rules of the Customs Act Article 31

In order to exempt marine products caught overseas and shipped back from Customs duty pursuant to Subparagraph 10 of Paragraph 1 of Article 49 of the Act, the importer shall submit the certificate issued by the central competent authority for marine affairs or the institution or person authorized by the central competent authority for marine affairs.The maximum quantity of the marine products caught at sea and shipped back that is exempt from Customs duty pursuant to the second part of Subparagraph 10 of Paragraph 1 of Article 49 of the Act, shall be determined by the MOF after consultation with the central competent authority for marine affairs.