Regulations Governing the Examination of Imported or Exported Goods were issued on December 22, 1975. The latest amendment was issued on June 4, 2019 in order to meet the needs of customs anti-smuggling and the clarity for the examination process of exported goods. The main points for amendment are as follows:

1. In order to prevent the substitution of cargoes during their movement, the shut-out cargoes that have been approved for export and air cargoes that have not been sealed are also included in the scope of re-examiniation, so as to ensure legal completeness.( Amended Article 31)

2. In order to strengthen the Customs enforcment on export goods, the principles governing the timing for the implementation of Non-intrusive inspection on export goods have been modified. (Amended Article 33-1)

3. Matters concerning the examination modes for export goods, the time limit for exporters to apply for examination, and the matters on which warehouse management personnel shall cooperate with Customs have been added, so as to achieve the clarity of regulations. (Amended Article 33-2)