Article319:DefinitionsForpurposesofth :(a)areceipt,oracopyofareceipt,evidencingpaymentofcustomsdutiesonaparticularentry;(b)acopyoftheentrydocumentwithevidencethatitwasreceivedbyacustomsadministration;(c)acopyofafinalcustomsdutydeterminationbyacustomsadministrationrespectingtherelevantentry;or(d)anyotherevidenceofpaymentofcustomsdutiesacceptableundertheUniformRegulationsdevelopedinaccordancewithChapterFive(CustomsProcedures);

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319條款 定義為本章內容制訂充分證據意為1。證明在貨物進口時已繳納關稅的發票，或發票復印件。2。證明貨物已為海關總署接收的入關文件復印件。3。接收相關貨物的海關所下發的最終稅單復印件。或4。任何在根據第五章（關稅程序）所制訂的《統一規定》中視為有效的，可證明關稅業已繳納的其它證據。