Enforcement Rules of the Customs Act Article 60
The term "prohibited goods from importation" referred to in Article 96, Paragraph 1, of the Act shall denote the goods which are not permitted for importation and are not confiscated. Customs shall command the duty-payer return the goods abroad within 2 months, and may approve a month of extension thereto when it deems necessary, except in the case of extraordinary circumstances reported to the Ministry of Finance for approval.
中文原文 關稅法施行細則第60條
本法第九十六條第一項所稱不得進口之貨物，指未經許可或核准，且未經處分沒入之進口貨物，海關應責令納稅義務人於二個月內退運，必要時得准延長一個月。
但情況特殊報經財政部核准者，不在此限。
但情況特殊報經財政部核准者，不在此限。