揚智聯合會計師事務所

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	Keelung Customs (KLC) stated that duty-payers and operators, dissatisfied with the administrative dispositions they receive from Customs, are strongly suggested that they figure out whether they should apply for re-investigation or file an administrative appeal to maintain their own legal rights. Adopting the wrong remedy method may lead to delay in the legal process.
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	KLC explained that it is legally allowed that duty-payers and operators can seek remedy when they are dissatisfied with Customs’ administrative dispositions. The remedy includes re-investigation application and administrative appeal; duty-payers and operators are supposed to pick the correct way according to the law. Picking the wrong way does not cause substantial infringement on their remedy rights, but, for example, if duty-payers or operators apply for re-investigation when it should be an administrative appeal, the legal process is going to be slowed down because Customs still needs to transfer the appeal to Ministry of Finance, the jurisdiction agency of an administrative appeal. In other cases, Customs may have to ask duty-payers or operators to submit missing documents for the application or the appeal.
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	KLC further explained that according to Customs Act, Customs must include the remedy method at the bottom of the written dispositions that impose fine rendered to duty-payers as follows: ...apply to Customs for re-investigation in written form. Therefore, duty-payers shall apply for re-investigation as they seek remedy. On the other hand, Customs renders written dispositions that impose fine to operators such as carriers, forwarders, customs brokers, and container terminal operators, etc., the remedy method would be “file an administrative appeal”. In this case, operators can skip re-investigation and go directly for administrative appeal as regulated in Administrative Appeal Act.
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	KLC reminded that duty-payers and operators shall pay attention to the remedy method included in the written disposition, and seek remedy within the statutory time period using the attachment of the disposition, an administrative appeal form or a re-investigation application form.
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	There are taxpayer protection ombudsmen (the ombudsmen) in KLC. Duty-payers and operators are encouraged to consult the ombudsmen for assistance in the process of seeking remedy. For more information, please contact Legal and Seizure Affairs Division, KLC at (02)24202951, ext. 3211.

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