Regulations Governing the Customs Clearance of Transit and Transshipment Goods Article 1
These Regulations are enacted pursuant to Paragraph 3 of Article 14 of the Customs Act (hereinafter referred to as “the Act”).
中文原文 轉運及轉口貨物通關管理辦法第1條
本辦法依關稅法（以下簡稱本法）第十四條第三項規定訂定之。