Taiwan - The Amended Enforcement Rules Of The Customs Provides That The Collection Or Refund Of Custom Duties Shall No Longer Be Based Upon Obvious Error Only.

Legal News & Analysis - Asia Pacific - Taiwan - Regulatory & Compliance

4 December, 2018


The Ministry of Finance promulgated the amendment to th Enforcement Rules of the Customs Act (“Rules”) on August 31, 2018. Under the pre-amendment Rules, the collection of shortage or refund pf overpayment of custom duties or the collection of overpayment or claiming of shortage of refund must be conditioned on the existence of an obvious error. 


Pursuant the amended Rules, the right to apply for refund of the overpayment or for claiming of shortage of refund may all be made within 1 year pursuant to Article 65 of the Custom Act, and the exercise of such right is no longer limited to the existence of an “obvious error”



For further information, please contact:  


C. Y. Huang, Partner, Tsar & Tsai Law Firm