1.：Is it true that students returned from abroad are entitled to bring a car without having to pay the import duties?
- Since January 1,2002,different types of imported automobiles manufactured in different years have been treated with the same regard to the method of computing import duties and other levies.
- Automobiles, either new or old ,are subject to the general customs procedure when imported. Duty-exemption regulations do not exist in this connection.
2: Is there any time limit on the import of unaccompanied baggage? What will the Customs to do an overdue import?
- Yes. Unaccompanied baggage which claims tax exemption has to be imported within 6 months after the arrival of the passenger.
- Overdue import: Except for those caused by carrier’s delay, which is acknowledged by the Customs, all overdue imports of unaccompanied baggage will be treated under customs law or regular customs procedures.
3: How does the customs office levy business tax?
- According to Article 41 of the Value-added and Non-value-added Business Tax Act, taxable business tax shall be levied by the customs office. The collection and administrative relief procedures shall be implemented according to the Customs Act and the Customs Anti-Smuggling Act.
- Calculation of business tax of import goods: duty paying value + import tariff + port construction fee + commodity tax (goods required commodity tax) times business tax rate (5% ) will be the business tax.
4: Can Taiwan be declared as the selling country on an import declaration form?
An importation is permitted only when the goods of the selling country is duly declared, according to the original invoice provided by the foreign seller, on the manifest and the import declaration form.
5: What regulations are applied to the import of automobiles?
Since January 1,2002,new or used cars manufactured by the WTO members and imported under the tariff quota allocation and duty rates:
- Quotas for cars manufactured by the U.S.A., Canada and the European Union shall be allocated by the Customs in accordance with the sequence of importation. Imported cars within quota shall be declared under Chapter 98 of the Tariff with import duty rate of 60%.
- Quotas for cars manufactured by other regions will be allocated by the Board of Foreign Trade, MOEA (hereinafter referred to as BOFT).Imported cars within quota shall be declared under Chapter 98 of the Tariff with import duty rate of 24.6%, whereas those without quota shall be declared under Chapter 87 of the Tariff with the import duty rate of 60%.
6: I have a shipment of machines which have been released upon payment of import duties. Now, the Certificate that this product is not manufactured locally issued by Industrial Development Bureau, MOEA, ha been acquired, how should I apply for the tax refund? In addition to the import duty, may I have the VAT returned?
According to the Customs Act, to apply for tax refund, a written statement along with relevant documents should be filed with the Customs within four months from the next day of the release of goods.
- Goods with a Certificate that this product is not manufactured locally issued by Industrial Development Bureau, MOEA by applying to the additional notes of the General Rules of the Customs Import Tariff are exempt from import duties. However, VAT is still levied.
- If the applicable law is Article 9-1 of Upgrading Industries, the import duty and the VAT will be exempt. However, without the permission of deduction issued b the inland tax authorities in advance, the Customs will not return the paid VAT.
7: What certificates are required to upon the import of mobile phones? Where can one acquire such a certificate?
The Import Permit on Controlled Telecommunications Radio Frequency Equipment is required. You can apply for it at the Directorate General of Telecommunications, Ministry of Communication and Transportation.
8: We intend to import a batch of car thermoses
A car thermoses-cooler is to be classified under the tariff code 8418.69.90.00-9 with the tariff rate 2.5% and the commodity tax rate of 13%. It is within the category of commodities permitted to be imported from China.
9: For tablets and capsule foods for personal use carried in by travelers, post parcels, express deliveries or regular imports, shall agreement documents by Department of Health, Executive Yuan required according to import regulations 503 and 511?
Drugs in tablets, capsule foods for personal use only, and oral vitamins each not exceeding 1,200 pcs are allowed to go through the Customs without agreement documents issued by the Department of Health, Executive Yuan.
10: Are textiles made in China importable?
The items currently importable from China are grey textiles with cotton at more than 85% without bleaching and dying. Other textiles are not importable as yet.
11: What is the Tariff Code for a small external speaker for computers? Is the commodity tax required and do we have to submit the Certificate of Commodity Inspection?
If the speaker contains only one built-in amplifier, the Tariff Code should be 8518.21.00 with the tariff rate of 7.5% and the commodity tax rate of 10% and Certificate of Commodity Inspection is mandatory unless the relevant information has been electronically transmitted by the Bureau of Standards ,Metrology and Inspection, MOEA and has been verified.
12: In the “Post Release Duty Payment” mechanism, within how many days does the importer have to pay the import duties following the date receiving the duty memo if the amount of the surety bond has been withdrawn?
Within 14 days.
13: If a mistake in the currency declared on a C1 declaration form is found by the customs broker after the release of the goods, is he/she allowed to amend it without being penalized?
Yes, such amendment is allowed. However, provided the evaded tax exceeds NT$3,000, the customs broker will be penalized by the Customs according to the Customs Preventive Law.
14: When using an ATA Carnet, can I entrust a customs broker or a forwarder to proceed with customs clearances for me?
Yes. The import/export procedures for an ATA Carnet are the same as regular import/export procedures; the only difference is the documents required.
15: Under what conditions that Customs will not answer an application for the advance tariff ruling with a written notice?
Under three conditions:
- Hypothetic virtual products still under design or not yet produced.
- The object to be ruled is the same or similar to another one which is currently under administration remedy due to the disputes of tariff codes.
- The other goods are identified by the Customs to be unsuitable for the advance tariff rulings; such as scrap.
16: Is quarantine inspection required for animals or plants according to B1 of the import/export regulations?
Please proceed according to the “List of Animals/Plants to Be Quarantined” compiled by the Bureau of Animal and Plant Health Inspection and Quarantine, Council of Agriculture, Executive Yuan and other regulations on quarantine.
17: Shall Mainland Chinese products not approved for import be stored in bonded warehouses?
They can be stored in bonded warehouses based on the “Supervision Rules for Storage of Unapproved Mainland Chinese Goods at Bonded Warehouses and Logistics Centers.” The related regulations are as follows:
- Mainland Chinese products can be stored in bonded warehouses under autonomous management and exported to the third area in their original forms.
- They can also be stored in bonded warehouses which have been approved by the Customs of restructure businesses. Upon restructure, they are allowed to be exported or re-sold to other firms within the bonded area.
- No application at the Bureau of Foreign Trade, MOEA is required for the conducts mentioned.
18: We intend to import ceramic tiles from China. Are they allowed for import?
No, not yet. Please visit the website of the Bureau of Foreign Trade, MOEA for latest update on the importable items.
19: What is the time limit for offsetting of duties of imported materials of export products?
Firms shall enclose the necessary documents for offsetting of duties within one year and six months after the release of the imported materials. No application for offsetting will be accepted after this time.
20: What is the procedure for the import/export clearance of exhibits?
- When exhibition articles are being exported, a clear description of goods, brand, quantity, specification, along with a statement committing the goods to be re-imported with the regulation within the regulated period of time, are required to be shown on the export declaration form. The statistic code is “9E”.
- When exhibition articles are being exported, a clear description of goods, brand, quantity, specification, as well as the original port and date of exportation, the name of the vehicle and registered number of the export declaration,are required to be shown on the import declaration form.The Duty Treatment Code is “99”.
21:How do customs dispose the goods which are prohibited from importation?
When goods which are prohibited from importation arrive at a port of the Republic of China, Customs shall order the duty-payer to return such goods abroad within a prescribed period. If the duty-payer abandons the goods in writing of fails to return the goods abroad within the prescribed period, the goods may be disposed of by Customs. If there is a sales surplus after deducting the customs duty leviable and any necessary expenses, they shall be surrendered to the government treasury.
22:What documents are required to import alcoholic beverage?
- The tariff codes of alcoholic lie in 2203.00.00.00-1 to 218.104.22.168-9. with related import regulation codes listed.
Following are instructions of related import regulations codes:
「251」: Approval from the Industrial Development Bureau, Economic Affairs is required.
「462」: Imported Scotch whisky shall be taxed and released upon presentation of a “certificate of age and origin for Scotch whisky: (C&E 97J)” issued by the Customs of the United Kingdom of Great Britain and Northern Ireland.
「463」: 1. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Provided that the importation is for gifts, self-consumption or exhibitions and the quantity does not exceed the following, the above mentioned documents are not required: (1) Tobacc 1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco.
(2) Alcoholic beverage: 5 liters.
- For importation of tobacco products to repackage, the usage should be specified during customs clearance, and the certificate of origin issued by the government or chambers of commerce authorized by the government of the country of production is required.
「467」: For importation of undenatured ethyl alcohol used by industry except alcoholic beverage and medical manufactory, approval from the Industrial Development Bureau, Ministry of Economic Affairs is required. For importation of undenatured ethyl alcohol used by medical manufactory, approval from Ministry of Finance is required. For importation of undenatured ethyl alcohol used by military authority, military school and military hospital, approval from the Ministry of National Defense is required.
「MWO」: Importation of Mainland China products is prohibited.
「W 01 」: Importation of alcohol shall be made in accordance with "Regulations Governing the Inspection of Imported Alcohol" jointly promulgated by the Ministry of Finance and the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Ministry of Finance.
- Further information of tariff codes, tariff rates and import regulations is available at our webmail: https://eweb.customs.gov.tw/
- Alcohol classifications and taxes are regulated by the Articles 2 and 8 of the Tobacco & Alcohol Tax Act. Other regulations are Tobacco & Alcohol Administration Act, Enforcement Rules of the Tobacco & Alcohol Administration Act and Regulations Governing the Labeling of the Alcohol Products. Information is available at the National Treasury Agency's website: www.nta.gov.tw
23:How long does it take to issue an import certificate?
- If application is submitted before the goods are released – within four working days after the goods are released.
- If application is submitted after the goods are released - within five working days after the application is filed.
24.I want to import some goods, what is the due date of declaration and what kinds of documents should I prepare for?
According to Article 16, Paragraph 1 of the Customs Act, the duty-payer shall declare imported goods to Customs within fifteen days following the arrival date of the transportation means carrying such goods； In accordance with Article 17, paragraph 1 and upon declaration of importation, an import declaration form shall be filled out and submitted along with a bill of lading, invoice, packing list and relevant documents required for importation.
25.My friend mailed a parcel to me from U.S.A. twenty days ago. I haven’t received the parcel till now. Please help me find the reason of delaying.
- Please look it up on the website of Chunghwa Post Co.,Ltd.( http://www.post.gov.tw) by entering the tracking number of the parcel.
- To trace parcels mailed to Taichung City,Changhua and Nantou Counties. You may also contact the following phone number：04-23015110 Ext.576 or 578.
Contact point：Import Section I, Clearance Division I
TEL：(04) 26565101 ext 222
Office hours：Monday ~ Friday 8:30-12:30 13:00-17:00