For instance, in the FPG mercury waste affair, the contractor, unable to find an appropriate product category in the tariff schedule, declared the waste as "cement cake." ROC customs failed to prevent the waste being exported, with tragic results.
以台塑汞汙泥案為例，廠商找不到出口名目，以碎水泥塊的名義出口，連我國海關都無法事先做好把關工作，終於釀成風波。