| Legislative： |
Announced by the Ministry of Finance Tai-Tsai-Kuan-Tzu No. 1141024333 on September 11, 2025 |
| Content： |
Where an informant makes a report, which results in a seizure made by Customs and a fine is imposed pursuant to Articles 38 to 42 of the Act for the Establishment and Management of Free Trade Zones, the case shall be classified as one involving a fine imposed pursuant to “fiscal laws and regulations” of Article 1 of the Temporary Act on the Allocation of Fines. The reward shall be granted in accordance with the Temporary Act on the Allocation of Fines. |