The Ministry of Finance points out that in view of the high value of gold relative to its size, a high tariff may induce smuggling, and that other countries, such as the United States, Japan, Singapore, and those in Europe, with the exception of the Republic of Korea, where the rate exceeds 20 percent, generally have tariff rates of less than one percent.
財政部方面指出，鑒於黃金體積小、價值高，高關稅可能形成走私誘因，且其他國家如美、日、韓、歐市、新加坡等，其黃金的進口稅率除韓國高達百分之廿外，其餘均低於百分之一，於是從低訂定黃金的進口稅率。