Ministry of Finance revised customs consultation rules, letting taxpayer ombudsmen initiate discussions to reduce disputes and protect rights.
Regfollower Desk
Taiwan’s Customs Administration, Ministry of Finance, announced that it revised and promulgated the Operation Directions for the Consultation of Customs Cases (the “Directions”) on 15 July 2025. The update aims to protect taxpayers’ rights and promote constructive dialogue between taxpayers and customs authorities.
The amendment introduces a new provision allowing taxpayer ombudsmen to initiate consultations when necessary. This change is intended to reduce differences in interpretation between the parties and help prevent disputes.
The Customs Administration explained that the consultation system provides a platform for communication between customs authorities and taxpayers. It allows both sides to discuss facts or legal grounds for a case, helping to resolve disputes and improve administrative efficiency.
Previously, consultations could only be initiated through three channels: approval by the supervisor of the personnel handling the case, resolution by the Customs Review Committee, or assignment by the Customs Director. These channels were relatively limited.
Recognising that consultations play an important role in protecting taxpayers’ rights, the revised Directions now explicitly link the consultation mechanism to taxpayer rights protection. Under the new provision, taxpayer ombudsmen can proactively initiate consultations as needed in matters related to taxpayer rights. This change aims to enhance the effectiveness of the consultation system and further strengthen taxpayer protections.
This announcement was made today, 29 October 2025.
