財政部民國113年1月29日台財關字第1131002740號

進口人虛報進口未經核准輸入醫療器材，經衛生主管機關依「醫療器材管理法」第57條第3項準用第1項規定責令進口人限期退運，且進口人已依限辦理退運者，免依「海關緝私條例」第37條第3項規定論處

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\"