財政部民國111年11月30日台財關字第1111030260號

核釋「關稅法」第18條第3項序文所定「不得依第1項規定先行徵稅驗放」之相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to the preamble of Paragraph 3 of Article 18 of \"Customs Act\", which stipulates the definition for the term \"the imported goods shall not be released with payment of duty under the provisions of Paragraph 1\"