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Subject: Regarding whether informant rewards should be issued in cases where foreign government agencies or their personnel provide information related to smuggling and tax evasion due to their official duties, resulting in the detection and establishment of a smuggling case, the explanation is as follows: 2. Upon review, Point 9 of the Directions Governing Customs Processing of Informant Reports on Smuggling and Duty Evasion refers to smuggling or duty evasion discovered “in the regular duties of coast guards, military, police, security, judicial, or other assistant authorities of enforcement” (Compiler’s Note: referring to enforcement personnel under current laws), which specifically pertains to those performing official duties for the Republic of China (Taiwan). Personnel of the U.S. Customs in Los Angeles do not fall under the aforementioned government agency personnel. If the information provided by them leads to the detection and establishment of a smuggling case, an informant reward may be issued. Where the report is submitted by letter under an individual capacity, the reward shall be issued to the named individual. |