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INTRODUCTION
Details of Enactment and Amendment
● Enactment: The Customs Act was enacted in 1949, and after being amended over more than 35 occasions, wholly amended in the year of 2000, and then partly amended in the year of 2002. This Act provides not only the regulatory details on the imposition and collection of customs, but also the matters concerning the overall customs administrative details, such as the taxpayer`s right and procedure for filing objections, bonded area, clearance procedures, and punishment of customs criminals, etc.
● Amendment: The recent amendments of the Customs Act have been made in the year of 1998, 1999, 2000 and 2002, and such amendments are meant to improve the bond systems in order to induce foreign investments, to simplify the appeal procedures against the imposition of customs

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■ Article 4 (Transitional Measures concerning Correction Application Period)
The amended provisions of Article 38 (4) shall apply to the correction of customs duties amount in the event that one year does not expire from the day on which a duty return is filed at the time that this Act enters into force.
■ Article 5 (Transitional Measures concerning Licensed Bonded Area)
(1) Any person who has been granted a license on the establishment and operation of a licensed bonded storage place under the previous provisions shall be deemed granted a license on the establishment and operation of a bonded warehouse pursuant to the amended provisions of Article 183.

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