Smuggling vessel meaning
(2)Or the goods, if released, are not subject to post clearance audit.Ī person committed an offence and thus liable for a penalty pursuant to any provision other than the preceding paragraph set forth in this Act shall be exempted, if he or she, before the Customs, national taxation authority or any other law enforcement agency received a tip-off or started an investigation, voluntarily reports or provides evidential information to and, by doing so, help the agency concerned identify such an offence. (ii)the goods, not falling within any of controlled categories, have been selected for examination, but the error-correction application is made before hard copies of the goods declaration and its supporting documents are supplemented, and received by Customs during office hours of the day following the day on which an on-line Customs notice of selection for goods examination has been sent to the person concerned. (i) the goods are not selected for examination by Customs (1)if the goods in question have not been released, Where a duty-payer or exporter, before the Customs, national taxation authority or any other law enforcement agency received a tip-off or started an investigation, voluntarily files an application to Customs for correcting errors contained in a goods declaration, and the errors being made would constitute any of the misconducts defined in Article 37 and paragraph 2 of Article 39, he or she shall be exempt from penalties on condition that: Where any of the offenses specified in paragraph 1 occurs while declaring the exportation of processed cargoes eligible for duty drawback of the import material used, a fine no more than five times the duty over-rebated shall be imposed, and the export cargo in question may be confiscated. Where any of the offenses specified in the preceding paragraphs is involved with an evasion from trade control, a penalty shall be imposed pursuant to paragraphs 1 and 3 of the preceding Article. Where any of offenses specified in the preceding paragraph occurs after a declaration of export cargoes is made, a fine no more than NTD 3,000,000 shall be imposed, and the cargoes in question may be confiscated. (4) any other violation of this Act and relevant laws.
(3) a submission of forged, altered, or false invoice or certificate or (2) a false declaration of the quality, value or specification
(1) a false declaration of the description, quantity or weight of the cargoes In case a declaration of import cargoes is made, Customs may, according to the nature of the case, either imposes a fine no more than five times the duties evaded together with the confiscation of the cargoes in question, or only confiscates the cargoes in question, if there is: