Taichung Customs expressed that, recently, some importers importing wheels for electric bicycles have repeatedly declared the tariff classification CCC（The Standard Classification of Commodities of Republic of China）Code 8714.10.90.00-0“Other parts and accessories of motorcycles ” and failed to declare the commodity tax as well as applied for reviewing written documents. After examination of the cargo, the arrival goods are wheel rims along with rubber tires. However, rubber tires shall be levied on an ad valorem basis at 15% according to Article 6 of the Commodity Tax Act. Since importers fail to declare commodity tax and violate Subparagraph 10, Article 32 of the Commodity Tax Act, they shall be pursued for payment of taxes and fined. 

Taichung Customs pointed out that importers importing cargoes combining rubber tires with wheel rims, spokes, or hub motor, etc. need to separately declare rubber tires for imposing taxes as there are no regulations that the taxable value is based on these combinations according to the Commodity Tax Act. Moreover, the HS（The Harmonized Commodity Description and Coding System）Code of rubber tires is classified under the heading of 4011or 4012 and only the customs value of rubber tires shall be calculated for commodity tax.

Taichung Customs further called on importers to fill in the code “8”（review of written documents）in the column of  “Clearance Code (Applied)” on import declaration if they are not sure whether to levy commodity tax or not to facilitate customs audit and avoid fines.