Article 16 of the Regulations Governing the Customs Supervision of Containers, amended and promulgated by the Ministry of Finance on October 16, 1976, was stipulated in accordance with principles as expressed in Article 30 of the Customs Act that the containers used for importing cargos shall be exempted from customs duty provided that they are to be re-exported abroad within a limited period, and also in accordance with Article 4 of the Customs Act which provides that the duty-payer of customs duty shall be the consignee of the imported goods. Therefore, in the case where the containers were not re-exported within the time limit, the customs duty shall be levied on the carrier or its agent since he was the holder of the containers at the time the containers were imported, and it does not contradict the principle of statutory tax payment as expressed in Article 19 of the Constitution.

　　　 The Customs Import Tariff No. 8608, which was enacted and promulgated on August 30, 1980, stipulates that the containers imported from abroad with special design used for one or more kinds of transportation shall have a customs import tax of 30% levied on them. (It is tax free in accordance with the Customs Import Tariff Rules, amended on January 16, 1987.) The containers are receptacles used for keeping cargo. When they are imported separately from their carrying vessel, they are no longer the apparatus of that vessel. In accordance with the Customs Import Tariff Rules for the time of importation, they can be exempted from customs duty provided that they are to be re-exported abroad within six months from the date of importation or before the date fixed by the Ministry of Finance. In addition, Articles 4 and 30 of the Customs Act provide that the duty-payer of customs duty shall be the consignee of the imported goods or the holder of the bill of lading or imported goods. Article 16 of the Regulations Governing the Customs Supervision of Containers, amended and promulgated by the Ministry of Finance on October 16, 1976, which stipulates that the carrier or its agent shall provide the Container Annual Guarantee to the Customs for declaring that the containers will be re-exported abroad within six months from the date of importation or before the date fixed by the Ministry of Finance and the carrier or its agent shall pay the import duty within three months in case they fail to re-export the containers within the time limit. This provision is made according to Articles 4 and 30 of the Customs Act and also complies with the international practice for container customs brokering. Therefore, in the case where the containers were not re-exported within the time limit, the customs duty shall be levied on the carrier or its agent since he was the holder of the containers at the time the containers were imported, and it does not contradict the principle of statutory tax payment as expressed in Article 19 of the Constitution. It is to be noted here that, as to the Ministry of Finance’s letter ruling at issue (72) Tai-Cai-Kuan-Tsu No. 10238 (January 7, 1983), it was not an administrative order applicable to conclusive judgment and its content was also covered by the Measures Governing the Customs Supervision of Containers.