Regulations Governing the Establishment and Administration of Foreign Currency Exchange Counters Article 11
(Enhanced due diligence and declining transactions)When handling the foreign currency exchange business, a foreign currency exchange counter shall pay special attention and conduct enhanced due diligence in any of the following situations:1.Foreign currency exchange requested by several people in a group whose identities and outward behaviors and appearance arouse suspicion;2.Frequent visits by the same customer to exchange foreign currency with an attempt to breaking up a large amount into smaller ones;3.A person involved in a major criminal investigations covered by TV, newspapers or magazines and other media comes for foreign currency exchange;4.The customer comes from a country or region designated by international anti-money laundering organizations with serious deficiencies in anti-money laundering and countering the financing of terrorism, or other countries or regions that do not or insufficiently comply with the recommendations of the international anti-money laundering organizations as informed by Bank of Taiwan;5.The customer is or has been entrusted with a prominent function by a domestic government, a foreign government or an international organization (referred to as "politically exposed person" (PEP) below), or a family member or close associate of a PEP; or6.There are other reasons to suspect that funds of the transaction are derived from criminal activities or associated with terrorism financing, or other suspicious money laundering or terrorism financing transactions as identified."Enhanced due diligence" under the preceding paragraph means inquiring in detail about customer's purpose of visiting Taiwan, the intended use of New Taiwan Dollars exchanged into, lodging in Taiwan, duration of stay and confirming the reasonableness of transaction purpose, then recording and saving such information with the customer's signature to confirm. If the aforementioned information is also recorded on the exchange memo, the customer only needs to sign on the exchange memo in person.When verifying the customer's identification or conducting enhanced due diligence, a foreign currency exchange counter shall decline the transaction in any of the following situations:1.The passport or exit & entry permit presented by the customer is forged or altered, or fake with a phony name;2.The passport or exit & entry permit presented by the customer is impossible to verify or identify due to questionable authenticity, or the document is blurry;3.The customer is a terrorist identified or investigated by other countries or an international organization;4.The customer is a sanctioned individual announced by the Ministry of Justice under the Counter-Terrorism Financing Act; or5.Following measures taken on enhanced due diligence under Paragraph 1 hereof, the customer is unable or refuses to provide reasonable explanation for the transaction.
中文原文 外幣收兌處設置及管理辦法第11條
外幣收兌處辦理外幣收兌業務，有下列情形之一者，應特別注意並辦理強化審查措施：
一、數人夥同辦理外幣兌換，其身分及外在行為表徵明顯有異常者。
二、客戶以化整為零方式，經常辦理外幣兌換。
三、電視、報章雜誌或網際網路及其他相關媒體報導之特殊重大案件，其涉案人辦理外幣兌換。
四、客戶來自臺灣銀行轉知國際防制洗錢組織所公告防制洗錢及打擊資恐有嚴重缺失之國家或地區，及其他未遵循或未充分遵循國際防制洗錢組織建議之國家或地區。
五、客戶係現任或曾任國內外政府或國際組織之重要政治性職務者、其家庭成員及有密切關係之人。
六、其他理由懷疑資金來自犯罪所得或與資恐有關；或經推定有疑似洗錢或資恐交易情形。
前項強化審查措施指詳詢客戶來臺目的、兌換新臺幣之資金用途、在臺住所、停留天數及確認交易目的之合理性等，並予記錄且經客戶簽名確認後留存。
但該紀錄係併同記載於外匯水單者，客戶得僅於外匯水單親自簽名。
外幣收兌處於確認客戶身分或進行強化審查時，有下列情形之一者，應予以婉拒交易：
一、持用偽、變造之護照、入出境許可證或冒用他人名義。
二、提供之護照或入出境許可證真實性可疑、模糊不清，無法進行身分確認及查證。
三、客戶為其他國家或國際組織認定或追查之恐怖分子。
四、客戶為法務部依資恐防制法公告制裁之個人。
五、經就第一項各款採取強化審查措施後，客戶無法就其交易提出合理解釋或拒絕說明。
一、數人夥同辦理外幣兌換，其身分及外在行為表徵明顯有異常者。
二、客戶以化整為零方式，經常辦理外幣兌換。
三、電視、報章雜誌或網際網路及其他相關媒體報導之特殊重大案件，其涉案人辦理外幣兌換。
四、客戶來自臺灣銀行轉知國際防制洗錢組織所公告防制洗錢及打擊資恐有嚴重缺失之國家或地區，及其他未遵循或未充分遵循國際防制洗錢組織建議之國家或地區。
五、客戶係現任或曾任國內外政府或國際組織之重要政治性職務者、其家庭成員及有密切關係之人。
六、其他理由懷疑資金來自犯罪所得或與資恐有關；或經推定有疑似洗錢或資恐交易情形。
前項強化審查措施指詳詢客戶來臺目的、兌換新臺幣之資金用途、在臺住所、停留天數及確認交易目的之合理性等，並予記錄且經客戶簽名確認後留存。
但該紀錄係併同記載於外匯水單者，客戶得僅於外匯水單親自簽名。
外幣收兌處於確認客戶身分或進行強化審查時，有下列情形之一者，應予以婉拒交易：
一、持用偽、變造之護照、入出境許可證或冒用他人名義。
二、提供之護照或入出境許可證真實性可疑、模糊不清，無法進行身分確認及查證。
三、客戶為其他國家或國際組織認定或追查之恐怖分子。
四、客戶為法務部依資恐防制法公告制裁之個人。
五、經就第一項各款採取強化審查措施後，客戶無法就其交易提出合理解釋或拒絕說明。