For the interpretive rule in pursuant to Article 3, 37, 38, 39 and 53 of "Customs Anti-Smuggling Act" which redefines 'customs controls' to be in accordance with the term cited from Subparagraph 1 and 2, Article 15 of "Customs Act", Article 2 of "Act on Punishment of Smuggling", "Regulations Governing Permission of Trade Between Taiwan Area and Mainland Area", and other trading related laws/regulations