財政部民國114年5月6日台財關字第1131034572號

核釋「海關緝私條例」第3條、第37條、第38條、第39條及第53條所稱「管制」之涵義

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 3, 37, 38, 39 and 53 of "Customs Anti-smuggling Act", which stipulates the meaning of "control"