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Taichung Customs Urges Traders to Comply with Customs Clearance Regulations for Re-importation of Exported Products

Taichung Customs stated that due to the impact of the China–United States trade war and the global epidemic, some traders have recently asked about the related regulations for returning export goods to Taiwan. Taichung Customs emphasized when the export products are re-imported from abroad, the taxpayer shall not only go through the declaration procedures to the Customs for generally imported goods but also confirm the declaration columns and the corresponding items by relevant process guidelines of customs clearance for return of export products. Besides, according to Article 57 of the Customs Law, exported finished products returned for any reason may be exempt from duty, if they are re-imported within 3 years following the release date for exportation; however, the import duty originally paid on the raw materials, refunded upon exportation of the goods, must be repaid in full.

Some traders do not fully understand whether the "Duty Treatment" of the declaration for the return of export products (G7 declaration) should declare 55, 99, or 71, which causes problems in customs clearance. Taichung Customs reiterated that "55" means exports returned duty-free, and the original export declaration will be canceled after import and will not be exported; "99" means that the domestic goods are re-imported for re-export, and the original export declaration can be written off, then the documents can be directly reviewed and released; "71" also refers to the re-imported of domestic goods for re-export, but there is no original export declaration available for a write-off, therefore it is required to release after the deposit, and the deposit will be refunded when the export is made.

Taichung Customs further elaborated that all traders are suggested to follow the above regulations so as not to affect their rights and interests.

Issued:Secretariat Release date:2022-08-16 Click times:182