財政部民國115年10月22日台財關字第1151027242號

訂定115年版「關稅海關緝私法令彙編」發行後相關釋示函令適用原則

MINISTRY OF FINANCE Order is hereby given, for stipulating principles regarding the application of relevant interpretive rules after the publication of "2026 Codification of the Regulations of Customs Act and Customs Anti-Smuggling Act"