Enforcement Rules of the Customs Act Article 54
The term "shortage of duty collection" set forth in Article 65 of the Act shall refer to a case, in which, after payment of Customs duty, a disproportionate collection is discovered, either by Customs or by the duty-payer, due to obvious errors in tariff classifications in the application of or the tariff rates, in calculation of the amount of Customs duty payable, in particulars given in the duty memo, or in currency, unit of pricing, exchange rates, freights or premiums. The term "excess of duty refund" set forth in the same Article shall refer to a case, in which, after the issuance of duty-refund notice, a disproportionate refund is discovered, either by Customs or by the applicant for the duty refund, due to obvious errors in calculation of refundable duty or clerical error in the duty-refund notice.The term "obvious errors in the tariff classifications" referred to in the preceding paragraph shall be determined in accordance with the following principles:1. Where the description for classification in the Heading, Sub-heading, and division in Customs Import Tariff has been clearly prescribed but is wrongfully applied;2. In violation of relevant notes of section, Chapter, and Sub-heading clearly prescribed in the Customs Import Tariff; or3. Where the same importer wrongfully declares again after the identical or similar goods have been issued advance ruling on tariff classification by Customs or have been rendered final and irrevocable through the procedures for administrative remedies.The term " excess of duty collection" set forth in Article 65 of the Act shall refer to a case, in which, after payment of Customs duty, a disproportionate collection is discovered, either by Customs or by the duty-payer, due to errors in tariff classifications in the application of tariff rates, in calculation of the amount of Customs duty payable, in particulars given in the duty memo, or in currency, unit of pricing, exchange rates, freights or premiums. The term " shortage of duty refund" set forth in the same Article shall refer to a case, in which, after the issuance of duty-refund notice, a disproportionate refund is discovered, either by Customs or by the applicant for the duty refund, due to obvious errors in calculation of refundable duty or clerical error in the duty-refund notice.
中文原文 關稅法施行細則第54條
本法第六十五條所稱短徵之稅款，指海關或納稅義務人於稅款完納後，因發現稅則號別、稅率適用、稅款計算、稅單填寫、幣別、計價單位、匯率、運費或保險費顯然錯誤致短徵者。
所稱溢退稅款，指海關或退稅申請人於退稅款核定通知後，因退稅款計算或退稅通知書填寫等顯然錯誤致溢退者。
前項所定稅則號別顯然錯誤，應依下列原則認定：
一、海關進口稅則之節、目、款之分類品目名稱已明確規範而適用錯誤者。
二、違反海關進口稅則有關之類註、章註、目註之明確規定者。
三、同樣或類似貨物經海關稅則預先審核或行政救濟程序確定分類，同一進口人再次申報錯誤者。
本法第六十五條所稱溢徵之稅款，指海關或納稅義務人於稅款完納後，因發現稅則號別、稅率適用、稅款計算、稅單填寫、幣別、計價單位、匯率、運費或保險費錯誤致溢徵者。
所稱短退稅款，指海關或退稅申請人於退稅款核定通知後，因退稅款計算或退稅通知書填寫等錯誤致短退者。
所稱溢退稅款，指海關或退稅申請人於退稅款核定通知後，因退稅款計算或退稅通知書填寫等顯然錯誤致溢退者。
前項所定稅則號別顯然錯誤，應依下列原則認定：
一、海關進口稅則之節、目、款之分類品目名稱已明確規範而適用錯誤者。
二、違反海關進口稅則有關之類註、章註、目註之明確規定者。
三、同樣或類似貨物經海關稅則預先審核或行政救濟程序確定分類，同一進口人再次申報錯誤者。
本法第六十五條所稱溢徵之稅款，指海關或納稅義務人於稅款完納後，因發現稅則號別、稅率適用、稅款計算、稅單填寫、幣別、計價單位、匯率、運費或保險費錯誤致溢徵者。
所稱短退稅款，指海關或退稅申請人於退稅款核定通知後，因退稅款計算或退稅通知書填寫等錯誤致短退者。