Enforcement Rules of the Customs Act Article 41
The application filed with Customs in accordance with the preceding Article shall contain the following particulars:1. The name, quality, quantity, value and importation date of the originally imported goods as well as the import declaration number.2. The nature of damage or defects in specifications or quality of the goods found not to be in compliance with the original contract after Customs release thereof, and the date of testing in the case of machinery and equipment.3. The name, quality, quantity and value of goods to be imported for compensation or replacement.The original purchase contract and relevant correspondence between the buyer and the seller shall be enclosed with the application; where such supporting documents cannot be submitted for any reason at the time of filing of the application, they may be submittedat the time of importation of the goods for compensation or replacement.
中文原文 關稅法施行細則第41條
依前條規定申請海關核辦時，應備申請書一份，載明下列事項：
一、原進口貨名、品質、數量、價值、進口日期及進口報單號碼。
二、原貨進口放行後，發現損壞或規格、品質與原訂合約規定不符之詳細情形，如係機器設備，應敘明試車日期。
三、擬賠償或調換進口之貨品名稱、品質、數量及價值。
前項申請案件，應檢附原訂合約及有關來往文件，其於申請時因故不及檢附者，得於賠償或調換貨物進口時補送之。
一、原進口貨名、品質、數量、價值、進口日期及進口報單號碼。
二、原貨進口放行後，發現損壞或規格、品質與原訂合約規定不符之詳細情形，如係機器設備，應敘明試車日期。
三、擬賠償或調換進口之貨品名稱、品質、數量及價值。
前項申請案件，應檢附原訂合約及有關來往文件，其於申請時因故不及檢附者，得於賠償或調換貨物進口時補送之。