Organic Act of the Customs Administration, Ministry of Finance


 * Article 1
 * To administer national customs affairs, the Ministry of Finance shall establish the Customs Administration (hereinafter referred to as “the Administration”).


 * Article 2
 * The Administration shall be in charge of the following matters:
 * 1. Planning, advancing and supervising Customs policies and drafting Customs laws and regulations
 * 2. Planning Customs tariff rates and structures, and handling classification of import goods
 * 3. Handling cargo Clearance, duty and taxes collection, border management and management of Customs stakeholders
 * 4. Planning, executing and supervising affairs related to Smuggling prevention and interception, border control, risk management and the establishment of detection dog squad
 * 5. Planning, advancing and supervising policies related to Duty drawback, free trade zones and bonded areas
 * 6. Planning, advancing, executing and supervising Custom-related information technology services
 * 7. Investigating Customs value in and planning, executing and supervising post-clearance audit affairs
 * 8. Planning, executing and supervising Trade statistics
 * 9. Work on other Customs-related matters


 * Article 3
 * The Administration shall have one Director General at senior grade 13 equivalent to Administrative Superintendent or Technical Superintendent; two Deputy Directors General at senior grade 12 equivalent to Administrative Superintendent or Technical Superintendent.


 * Article 4
 * The Administration shall have one Chief Secretary at senior grade 11 equivalent to Administrative Superintendent or Technical Superintendent.


 * Article 5
 * The Administration may establish regional Customs in accordance with the need of customs affairs execution.


 * Article 6
 * The official ranks, grades, position titles and personnel headcounts for the Administration shall be separately prescribed in a staffing chart.


 * Article 7
 * The effective date of this Act shall be determined and published by the Executive Yuan.