Management Regulations for the Import and Export of Industrial Waste Article 32
The special municipality, county, or city competent authority issuing the permit documents shall clarify any questions occurring during customs clearance concerning waste for which import or export permit documents have been applied for in accordance with these Regulations.The central competent authority shall make determinations when there are doubts concerning the category of waste for customs clearance of cargo as a result of failure to process the import or export permit application procedure in accordance with these Regulations.
中文原文 事業廢棄物輸入輸出管理辦法第32條
依本辦法規定申請輸出、輸入許可文件之廢棄物，於報關時若有疑義，由核發許可文件之直轄市、縣（市）主管機關認定之。
未依本辦法申請輸出、輸入許可文件，致有報關貨品是否屬廢棄物範疇疑義時，由中央主管機關認定之。
未依本辦法申請輸出、輸入許可文件，致有報關貨品是否屬廢棄物範疇疑義時，由中央主管機關認定之。