(Compliance with Regulations for Declaration)
1.Banking enterprises shall assist customers to make a truthful declaration pursuant to the "Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions" (hereinafter referred to as the Regulations for Declaration) when customers settle foreign exchange against the New Taiwan dollar. 

( Enquiry about settlement aggregate amount)
2.Banking enterprises that engage in foreign exchange settlements against the New Taiwan dollar business in accordance with Subparagraph 3, Paragraph 1, Article 4 of the Regulations for Declaration shall enquire about the settlement aggregate amount online, and:
(1)Banking enterprises shall prevent the declarant from using the aggregate amount of a third party.
(2) The settlement aggregate amount of a person who holds an Alien Resident Certificate with less than one year validity shall be handled on the same basis as that of a non-resident, and the banking enterprise is not required to enquire about the aggregate amount. 
(3)An individual who holds a certificate of Overseas Chinese and a document certifying the purchase of real estate in the territory of the R.O.C. issued by the Overseas Chinese Affairs Commission shall be entitled to the same aggregate amount as that of a resident as described in the Regulations for Declaration. But the nature of the foreign exchange settlement shall be related to the purchase of real estate.
(4)A declarant may settle the inward remittance which has originally been remitted out of Taiwan and counted toward the declarant's annual settlement aggregate amount ; then the settlement aggregate amount restrictions stipulated by Subparagraph 3, Paragraph 1, Article 4 of the Regulations for Declaration are not applicable, and the settlement aggregate amount does not need to be enquired online. In addition, the banking enterprise shall write down the amount and the date of foreign exchange sale of inward remittances on the declarant's original Foreign Exchange Sale Memo, affix the signature/seal, and retain a photocopy for future reference. 
(5)The enquired aggregate amount shall be printed out on the banking enterprise's receipt slip of the Declaration Statement of Foreign Exchange Receipts and Disbursements or Transactions (hereinafter referred to as the Declaration Statement) to facilitate on-site examination by the Central Bank of China (hereinafter referred to as the Bank) and other financial auditing authorities.
(Observance of settlement aggregate amount)
3. Banking enterprises that engage in foreign exchange settlement against the New Taiwan dollar in accordance with Subparagraph 4, Paragraph 1, Article 4, of the Regulations for Declaration shall be aware that the settlement amount for a single transaction is limited to a maximum of United States dollars 100,000, and shall strive to prevent declarants from breaking up large settlements into smaller ones to avoid the provision of Article 6 of the Regulations for Declaration specifying that large amount foreign exchange settlement may be completed only after obtaining the Bank's approval. Banking enterprises that engage in foreign exchange settlement against the New Taiwan dollar in accordance with Paragraph 3, Article 5 of the Regulations for Declaration shall be aware that the cumulative settlement amount shall not exceed the limit approved by the competent authorities.

(Settlements for declaration of medium- and long-term external debts by private enterprises)
4.As for a private enterprise with prior approval from the Department of Foreign Exchange of the Bank (hereinafter referred as the Department) to convert the funds borrowed from foreign financial institutions into New Taiwan dollar for medium- and long-term investments in Taiwan, the banking enterprise may process the exchange settlements for related principal and interest payments of the loan for the said enterprise using "the Schedule of Withdrawal and Repayment of Medium- and Long-Term Loans from Overseas Financial Institutions by Private Enterprises" that bears the seal of the Department. The amount of foreign exchange thus settled will not be included in the annual settlement aggregate amount for the said enterprise.
Except for the approved cases described in the preceding paragraph, the amount of foreign exchange sold or purchased by a private enterprise in relation to funds borrowed overseas for which the enterprise has filled out the "Statement of Medium- and Long-Term External Debts by Private Enterprises", and subsequent repayments of principal and interest shall be included in the annual settlement aggregate amount of the said enterprise; for exchange settlements relating to repayments of principal and interest, the banking enterprise may still process the settlements without requiring the enterprise to obtain the approval of the Department even if the said enterprise has used up its aggregate amount. 

(Other settlement cases related to aggregate amounts)
5.For people of the Mainland Area who hold Taiwan travel permits and intend to sell foreign exchange against the New Taiwan dollar, the banking enterprise may handle the case provided the amount of each settlement is less than United States dollars 100,000 or equivalent. The unspent New Taiwan dollar can be converted back into foreign currency with the submission of the original Foreign Exchange Purchase Memo which shall be reclaimed and cancelled by the banking enterprise. If the amount exceeds United States dollars 100,000, then the Department's approval is needed before the settlements of foreign exchange. When handling such cases, the banking enterprise shall write down the declarant's travel permit number, specify the country of origin as "Mainland China" and annotate "people of the Mainland Area" on the Foreign Exchange Purchase (Sale) Memo.
For an overseas Chinese holding a ROC passport issued by the Ministry of Foreign Affairs, the ROC or a resident of Hong Kong or Macau holding an Entry and Exit Permit or a Provisional Entry and Stay Notice issued by the Entry and Exit Service Bureau of the National Police Administration of the Ministry of the Interior, the settlement amount shall be the same as that for a non-resident.

(Foreign exchange settlement of less than New Taiwan dollars 500,000)
6. A person need not fill out a Declaration Statement for settling foreign exchange against the New Taiwan dollar for an amount of less than New Taiwan dollars 500,000 on a single transaction, and the amount of settlement will not be counted toward his or her annual aggregate amount. Banking enterprises shall, however, be aware and strive to prevent the declarant from breaking up large settlements into smaller ones to evade reporting the settlement. 
If a natural person less than 20 years of age residing in the territory of the Republic of China wishes to purchase foreign exchange for the payment of travel expenses or living expenses in Taiwan, donations, or unspent travel expenses, the banking enterprise may process the settlement after verifying the person's identification document if the amount of each transaction does not exceed New Taiwan dollars 500,000. 

(Settlements of loans from and repayments to overseas subsidiaries)
7. When processing settlements related to loans and subsequent outward remittances of repayments of principal and interest that a company borrows from its overseas (including Mainland China and other third areas) subsidiary in which the foreign investment of the company has been approved by (reported to) the Investment Commission of the Ministry of Economic Affairs :
(1)For settlements of funds borrowed abroad and remitted to Taiwan : Banking enterprises shall verify the letter from the Investment Commission of the Ministry of Economic Affairs approving the company to invest in Mainland China (or a third area) and documents evidencing the loan from its overseas subsidiary. Banking enterprises may process the settlement after verifying that the "Declaration Form for Loans Received by Taiwan Companies from Mainland China Subsidiaries" or the "Declaration Form for Loans Received by Taiwan Companies from Third Area Subsidiaries" (in triplicate, see Attachments 1, 2) are correct. The amount of inward remittances of principal of loans shall not be counted toward the company's annual foreign exchange aggregate amount. 
(2)For settlement of the repayment of principal and interest to be remitted to Mainland China (or a third area): A company may present the third slip of the aforementioned original "Declaration Form for Loans" issued by a banking enterprise when purchasing foreign exchange for the repayment of principal and interest. Foreign exchange purchased for the repayment of principal and interest shall not be counted toward a company's annual foreign exchange aggregate amount.

(Reporting of the ID number)
8.Banking enterprises shall assist the declarant to truthfully fill out the "declarant's ID number" on the Declaration Statement in accordance with the following provisions: 
(1)For a company, a firm or an association established in the Republic of China pursuant to the laws of the Republic of China or recognized by and registered with the Government of the Republic of China:
i. A company or a firm: Write down Uniform No. provided by the competent authorities .
ii. An association: Indicate the uniform number on an establishment certificate approved by the competent authorities. If the establishment certificate approved by the competent authorities does not bear a Uniform No., the association shall indicate the name of the competent authorities approving its registration and its registration certificate number. To facilitate the settlement statistics through the year, the association shall also indicate the withholding tax uniform number assigned by the tax authorities.
(2)For an individual over 20 years of age who holds an ROC identification card, a Taiwan Resident Certificate, or an Alien Resident Certificate with validity of at least one year:
i. An individual with a citizen's identification card: Write down the citizen's ID No.
ii. Holders of Taiwan Resident Certificates issued by the Entry and Exit Service Bureau of the National Police Administration of the Ministry of the Interior: Indicate Resident Certificate number (or uniform identification number) and date of birth in the column of "ROC Citizen" on the Declaration Statement. Holders of old certificates shall put down the Resident Certificate number, for instance "89-Chu-Tzu No. 12345678" shall be put down as "8912345678" (10 digits) into the computer. If the old certificate bears a uniform identification number, or if the person holds a new certificate, the declarant shall indicate his or her uniform identification number for example AA12345678, then the numbers (10 digits) shall be input into the computer.
iii. Holders of Alien Resident Certificates issued by city/county police bureau: Indicate the Alien Resident Certificate number (or uniform identification number), the date of issuance, date of expiry, and date of birth in the column of "Foreign Individual" on the Declaration Statement. Holders of old Alien Resident Certificates shall indicate the certificate number, for example "A123456", shall be put down prefixed by the appropriate area code: TP (Taipei City), TW (Taiwan Province) or KS (Kaohsiung City). But if the old certificate bears a uniform identification number or the person holds a new certificate, the declarant shall indicate his or her uniform identification number for example "AC12345678", then the numbers (10 digits) shall be input into the computer.
iv. Holders of Certificates of Overseas Chinese and documents certifying the purchase of real estate in the territory of the R.O.C. issued by the Overseas Chinese Affairs Commission: Indicate the Certificate of Overseas Chinese number in the column of ROC citizen on the Declaration Statement and affix the certificate number in the document certifying the purchase of real estate for future foreign exchange settlements. Indicate the document number for example (91) Tai-Chiao-Cheng-Tzu No. 0911234567, then the numbers (10 digits) shall be input into the computer.
(3) For non-resident natural persons who do not hold Taiwan Resident Certificates or Alien Resident Certificates, or if the validity of certificate is less than one year:
i. Foreign passport holders: Indicate nationality and passport number in the "Without Alien Resident Certificate" Subparagraph of the "Foreign Individual" column on the Declaration Statement.
ii. Persons who hold ROC passports issued by the Ministry of Foreign Affairs but do not have ROC citizen identification cards: Indicate the passport number in the "Without Alien Resident Certificate" item of the "Foreign Individual" column on the Declaration Statement; indicate the passport-issuing country in the "Nationality" item and annotate the passport-issuing authorities.
iii. Residents of Hong Kong and Macau holding Entry and Exit Permits or Provisional Entry and Stay Notices issued by the Entry and Exit Service Bureau of the National Police Administration of the Ministry of the Interior: Indicate Entry and Exit permit number or provisional entry and stay notice number in the "Passport number" space under "Without Alien Resident Certificate" Subparagraph in the "Foreign Individual" column on the Declaration Statement.
iv. People of the Mainland Area holding Taiwan Travel Permits issued by the Ministry of the Interior: Indicate travel permit number in the "Passport number" space under "Without Resident Certificate" Subparagraph in the "Foreign Individual" column on the Declaration Statement.
(4)For non-resident legal entities not lawfully established within the territory of the Republic of China or not recognized by the Republic of China government: 
i. Non-resident legal entities: Shall authorize its representative or agent in Taiwan to act as the declarant. In its Declaration Statement, the said representative or agent shall write down his/her ID No. or certificate number and clearly state particulars concerning the representation/agency.
ii. Foreign financial institutions: Shall authorize a local financial institution to act as the declarant. In its Declaration Statement, the said financial institution shall write down the Uniform No. on the establishment permit issued by the competent authorities and clearly state the particulars concerning the representation/agency. However, a foreign financial institution outside the territory of the Republic of China may not sell foreign exchange through inward remittances.

(Completion of the Declaration Statement by banking enterprises)
9.Since the information put down in a Declaration Statement concerns the rights and interests of a declarant, the banking enterprise shall not fill out a Declaration Statement for a declarant, unless the declarant is illiterate. In the event that the banking enterprise fills out a Declaration Statement for a declarant, the declarant shall affix her/his seal or signature on the Declaration Statement to take the responsibility.

(Assistance with obvious errors on the Declaration Statement)
10.The banking enterprise shall assist a declarant to fill out the Declaration Statement carefully and truthfully. In the event that the nature of the settlement and the amount to be settled are inconsistent with the status or occupation of the declarant or contrary to the judgment of common sense, the banking enterprise shall assist the declarant to declare truthfully before processing the settlement, and specify the nature and classification number of the settlement in the Foreign Exchange Purchase (Sale) Memo printed by the banking enterprise.

(Declarant's seal)
11.In case a declarant uses a seal for a specific purpose on his Declaration Statement, the purpose of the seal shall be one for making settlements or relevant to the settlements. .

(Alteration of the completed Declaration Statement)
12.The amount stated in a Declaration Statement may not be altered. The seal or signature of the declarant is required to authenticate alterations of any other Subparagraphs.

( Verifying the completeness of the Declaration Statement)
13.The banking enterprises shall check whether a Declaration Statement is filled out completely. Items such as the nature of settlement, the origin(destination) of the remittance, the Resident Certificate No., address and telephone number, etc shall be filled out. The nature of settlement shall be provided in detail, and it may not be replaced by a code.

(Declaration of foreign exchange sale via domestic/overseas remittances)
14.For foreign exchange settlements where a customer first deposits inward remittances from abroad or the OBU of a domestic bank into his foreign exchange account and then withdraws the money, or remits the aforesaid money in through another domestic bank or through the OBU of a domestic bank, the banking enterprise shall take note of the following when assisting the customer in making the declaration: 
(1)The nature of foreign exchange receipts or transactions shall be the same as that of inward remittances from abroad or through the OBU of a domestic bank. 
(2)As for the "origin of remittances", put down "domestic" in the case of withdrawal from foreign currency deposit accounts or inward remittances from another domestic bank; put down "OBU of domestic bank" in the case of selling foreign exchange from inward remittances through the OBU of a domestic bank.

(Declaration of foreign exchange purchased and subsequently remitted domestically or abroad)
15. If a customer buys foreign exchange and deposits it into his foreign currency deposit account or remits it to another domestic bank, and then remits the money again abroad or to the OBU of a domestic bank, or the customer buys foreign exchange and remits it to the OBU of a domestic bank directly, the banking enterprise shall take note of the following when assisting the customer in making the declaration: 
(1)The nature of the foreign exchange disbursement or transaction shall be the same as that for remitting abroad or to the OBU of a domestic bank.
(2)As for the " destination of remittances", put down "domestic" in the case of money deposited in a foreign currency deposit account temporarily or remitted to another domestic bank; put down "OBU of domestic bank" in the case of money remitted to the OBU of a domestic bank.

(Terms and Conditions for declarations made through Internet)
16.When a banking enterprise accepts a declarant's application in person at the banking enterprise for making declarations of foreign exchange settlements via the Internet, the related terms and conditions between the banking enterprise and the declarant shall include matters prescribed in Articles 10 and 11 of the Regulations for Declaration.

(Design of online control programs)
17. Banking enterprises shall design online control programs according to declaration procedures which are applicable for making declarations in person at the banking enterprise, provide online declaration instructions, and assist declarants in making declarations through the Internet. 

(Enquiry about the settlement aggregate amount of declarations through Internet)
18.When a declarant completes a foreign exchange settlement declaration through the Internet pursuant to Subparagraph 3, Paragraph 1, Article 4 of the Regulations for Declaration, the banking enterprise shall use an online real-time enquiry system of settlement aggregate amount to check the declarant's settlement aggregate amount and verify that the aggregate amount is sufficient before it processes the declaration. The enquiry shall be recorded on the declaration medium retained by the banking enterprise.

(Verification of facsimile documents when making an Internet declaration)
19.Before processing a declarant's declaration of foreign exchange settlement via the Internet prescribed in Article 5 of the Regulations for Declaration, the banking enterprise shall verify the foreign exchange settlement documents faxed by the declarant. To facilitate future examination, the banking enterprise shall write down the amount and date of foreign exchange settlements, the Foreign Exchange Memo number and affix its signature or seal on the relevant documents.

(Prohibition of falsification of online declaration information)
20.Banking enterprises may not falsify any of the declarant's electronic format declaration data it preserves.

(Verification of identification documents and settlement details)
21.A banking enterprise shall first verify that a declarant's registration certificate number indicated in accordance with the provisions of Direction 8 of these Directions is the same as the corresponding number on the declarant's identification document or primary registration data before processing the declaration of foreign exchange settlement. The banking enterprise shall also verify the particulars of mandate or delegate matters, and confirm that the foreign exchange involved in the receipts, disbursements, or transactions actually belongs to or is needed by the declarant before processing the declaration. 
If the declarant is a company, the banking enterprise shall check the company's establishment registration form or a photocopy of the latest altered company change registration form, and shall enquire the company's primary registration data through the Internet. 

(Verification of evidencing documents and prevention of breaking up large settlements into smaller ones)
22.A banking enterprise shall verify that information recorded on the Declaration Statement is consistent with corresponding information on any contracts, letters of approval, or other evidencing documents related to the foreign exchange receipts, disbursements, or transactions before processing a declarant's foreign exchange settlement declaration in accordance with Article 5 of the Regulations for Declaration. Photocopies of the relevant evidencing documents shall be preserved for future reference. The banking enterprise shall be attentive and strive to prevent declarants from breaking up large settlements into smaller ones to evade the provision in which evidencing documents shall be submitted to confirm transactions. 

(Verification settlements related to direct investments and portfolio investments)
23.Banking enterprises that engage in foreign exchange settlements needed for direct investments and portfolio investments approved by the competent authorities, shall comply with the provisions of attached Tables 1 through 8 concerning documents to be verified, and shall take note of the following: 
(1) Investments by foreigners or overseas Chinese: Except that the investment application requirement is waived pursuant to the "Statute for Investment by Overseas Chinese" and the "Statute for Investment by Foreign Nationals," the relevant approval documents issued by the competent authorities shall be verified.
(2) Investments in third areas:
i. Making use of annual foreign exchange settlement aggregate amount: If the amount of any single foreign exchange settlement exceeds the aggregate amounts specified in paragraphs 1 and 2, Article 5 of the Regulations for Declaration, the banking enterprise shall verify the foreign investment plan or relevant evidencing documents.
ii. Not counted toward annual foreign exchange settlement aggregate amount:
(i)Outward remittances for investments: Verify approval documents of foreign investments from the competent authorities.
(ii)Inward remittances of foreign exchange from transference, partial or complete withdrawal of foreign investments: Verify the approval documents of transference, partial or complete withdrawal of foreign investments issued by the competent authorities, or original Foreign Exchange Sale Memo.
(3) Investments in Mainland China: 
i. Outward remittances for investments: Verify approval documents from the Ministry of Economic Affairs regardless of the amount of remittance; carefully inspect the relevant documents attached as stated in the approval document. 
ii. Inward remittances of foreign exchange from transference, partial or complete withdrawal of investments: 
(i)Making use of annual foreign exchange settlement aggregate amount: If the amount of any single foreign exchange settlement exceeds the aggregate amounts specified in Paragraphs 1 and 2, Article 5 of the Regulations for Declaration, the banking enterprise shall verify the relevant evidencing documents.
(ii)Not counted toward the annual foreign exchange settlement aggregate amount: Verify approval documents from the Ministry of Economic Affairs or original Foreign Exchange Sale Memo.

(Verification of foreign exchange settlements related to medium- and long-term external debts of private enterprises)
24. Banking enterprises that engage in foreign exchange settlements against the New Taiwan dollar related to medium- and long-term external debts of private enterprises, shall comply with the provisions of attached Table 9 concerning documents to be verified. 

(Verification of outward remittances to Mainland China)
25.Banking enterprises engaging in outward remittances to Mainland China shall comply with the provisions of attached Table 10 concerning documents to be verified.

(Verification of mandated settlement)
26.Banking enterprises shall verify that the following documents are correct before processing the foreign exchange settlement declarations made by a company or a firm in its own name on behalf of another party with the prior approval of the Bank:
(1)Foreign exchange settlements related to salaries made by employment service enterprises on behalf of foreign workers: The private employment service enterprise permit issued by the Council of Labor Affairs of the Executive Yuan; the Declaration Statement completed by an employment service enterprise; original copy of the document approving an employment service enterprise to make foreign exchange settlement declarations on behalf of foreign workers issued by the Bank; and settlement list of mandated outward remittances of foreign employees' salaries in the Republic of China or settlement list of outward remittances by domestic employers of foreign employees' salaries in the Republic of China. 
(2)Foreign exchange settlements made by securities firms, futures brokerage merchants, or life insurance companies that have been mandated by mandataries, futures traders, or policyholders to engage in foreign portfolio investments or foreign futures contracts:
i. Declaration Statement completed by a securities firm, futures brokerage merchant, or life insurance company; power of attorney of settlement of mandataries, futures traders, or policyholders; and settlement list for the mandataries, futures traders, or policyholders.
ii. When there are mandatory contracts for trading foreign securities signed by securities firms and mandataries, mandatory contracts signed by futures brokerage merchants and futures traders, or insurance contracts signed by life insurance companies and policyholders which explicitly state that the securities firms, futures brokerage merchants and life insurance companies are authorized to make foreign exchange settlements, or statements claiming such to replace the power of attorney of settlement of mandatories, futures traders, or policyholders.
(3)Foreign exchange settlements made by credit card companies and card-issuing banks on behalf of cardholders for cash advances and consumption expenditure abroad using credit cards, debit cards, or ATM cards: Documents issued by the Bank approving companies or banks to make foreign exchange settlement declaration on behalf of cardholders and a summary list of settlements on behalf of cardholders. 
(4)If the Bank's letter of approval states that the settlement aggregate amount shall be enquired, then the bank enterprise shall enquire the settlement aggregate amount online. 
(Alteration of contents of the Declaration Statement)
27.To alter the content of the Declaration Statement, a declarant shall submit the application along with the following documents to the Bank through the original declaring banking enterprise:
(1)Alteration of declaration of foreign exchange settlements against the New Taiwan dollar:
i. A declarant unintentionally making an untruthful declaration: Submit an opinion letter issued by a lawyer or a banking enterprise indicating that the untruthful declaration was unintentional, the relevant evidencing documents, the original Declaration Statement and the Foreign Exchange purchase (sale) memo (those who declared via the Internet shall submit the Declaration Statement and the Foreign Exchange purchase (sale) memo printed by the banking enterprise), and the corrected Declaration Statement and the Foreign Exchange purchase (sale) memo. The content of the opinion letter shall include the declarant's name, the settlement date and amount, the content of the original declaration, the correct content of the declaration, and the reason for making the error.
ii. A declarant intentionally making an untruthful declaration, and having already been penalized pursuant to Paragraph 1, Article 20 of Foreign Exchange Control Act: Submit the receipt of the fine paid, the corrected Declaration Statement, the Foreign Exchange purchase (sale) memo and the relevant evidencing documents.
(2)Alteration of the certificate of foreign exchange settlements for export/import or other transaction certificates: Submit the original certificates drawn by the banking enterprise (those who declared via the Internet shall submit the certificates printed by the banking enterprise), the corrected certificates, and documents supporting the alteration within seven business days after the said certificate was drawn by the banking enterprise. 
(3)Alteration of Foreign Exchange purchase (sale) memo with amount less than New Taiwan dollars 500,000: Submit the original Foreign Exchange purchase (sale) memo drawn by the banking enterprise (those who declared via the Internet shall submit the memo printed by the banking enterprise), the corrected Foreign Exchange purchase (sale) memo, and documents supporting the alteration within seven business days after the said certificate was drawn by the banking enterprise.

(Delivery of documents for declaration making in person at banking enterprises)
28.When accepting a declarant's declaration of foreign exchange settlement in person at the banking enterprise in which the relevant documents shall be verified according to the attached tables of these Directions or the related regulations stipulated by the Bank, the banking enterprise shall not only request the declarant to present the relevant documents for verifying, but also indicate the date and amount of the settlement on the relevant documents, and affix the banking enterprise's signature/seal, then make duplicate photocopies. One set of photocopies shall be kept by the banking enterprise for future reference; the other shall be sent to the Department together with the Declaration Statement, the Foreign Exchange purchase (sale) memo and the daily transaction report. The relevant documents do not need to be sent to the Department if the foreign exchange settlement declaration has been made in accordance with the provisions of Paragraphs 1 and 2, Article 5 of the Regulations for Declaration. 

(Delivery of documents for declaration via Internet)
29. When accepting a declarant's declaration of foreign exchange settlement via Internet in which the relevant documents shall be verified according to the attached tables of these Directions or the related regulations stipulated by the Bank, the banking enterprise shall not only request the declarant to fax the relevant documents for verifying, but also indicate the date and amount of the settlement and Foreign Exchange memo number on the facsimile documents, and affix the banking enterprise's signature/seal and keep the facsimile documents, together with settlement declaration records, for future reference. Besides, the banking enterprise shall make a copy of the facsimile documents, and send the copy to the Department together with the data in the form of the [electronic] medium and the daily transaction report. Relevant documents do not need to be sent to the Department if the foreign exchange settlement declaration has been made in accordance with the provisions of Paragraphs 1 and 2, Article 5 of the Regulations for Declaration.

﹝Remarks：These Directions are made in Chinese which shall prevail in case of any discrepancy between the English translation and the Chinese original.﹞

Attachments and Tables