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Taichung Customs Calls for Compliance with New Regulations of Customs Act

Taichung Customs expressed that the principle of frequently-imported goods referred to in Paragraph 2 of Article 49 of Customs Act was promulgated by the Ministry of Finance on May 26, 2017. This amended entry will be put into practice on July 1, 2017 The meaning of the so-called frequent importation is as follows:

(1) The same duty payer imports the goods subject to the paragraph of the same article of the duty exemption more than 6 times semiannually.
(2) The semiannual periods aforesaid run from January to June, and July to December.
(3) The times of importation shall be determined on basis of the date of import in the declaration form, and the calculation shall be started over from January 1 and July 1 each year.

According to the aforesaid principle of frequent importation, there are two cycles in one year for determinning the times of duty exempted imports. The first cycle starts from January 1 and to June 30, the second cycle starts from July 1 to December 31.When the times of duty exempted imports exceed 6 times in each cycle, the 7th import is dutiable. After the end of each cycle, the calculaton of the times of duty exemption imports should be started over.

Taichung Customs further explained that the purpose of the aforesaid principle is to prevent the abuse of duty exemption regulation for commercial use. Taichung Customs also suggested that import declaration shall be submitted honestly with detailed name and address `of duty payer in order to speed up cargo clearance.

  • Publish Date:2017-07-04
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