财政部民国113年1月29日台财关字第1131002740号

进口人虚报进口未经核准输入医疗器材，经卫生主管机关依「医疗器材管理法」第57条第3项准用第1项规定责令进口人限期退运，且进口人已依限办理退运者，免依「海关缉私条例」第37条第3项规定论处

MINISTRY OF FINANCE Order is hereby given, for stipulating that importers importing medical devices without approval by reporting incorrect country of origin shall return such devices within a time period in accordance with Paragraph 1 and Paragraph 3 of Article 57 of \"Medical Devices Act\", and for those who have returned shall be exempted from the dispositions of fines in accordance with Paragraph 3 of Article 37 of \"Customs Anti-smuggling Act\"