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Has Chinese Taipei Customs established Advance Ruling System on Customs Valuation?

Since September 2010, Chinese Taipei Customs has established the Advance Ruling System on Customs Valuation according to the Article 36-1 of the Customs Act. The applicant may apply in advance to the Directorate General of Customs, Ministry of Finance, for an advance valuation decision that taking into account whether the additions shall be added to the price actually paid or payable for the goods being valued before importing goods based on the Article 8 of the WTO Valuation Agreement. It can provide the applicant with a more transparent and predictable environment for trade.

  • Publish Date:2013-11-12
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