Q & A for Import Clearance
1.Q: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, has been acquired, how should I apply for the tax refund? In addition to the import duty, may I also apply for the business tax refund?
A: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 since one day after the date of release of the goods.
(1)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, business tax is still levied.
(2) If the applicable law is Article 9-1 of Statue for Upgrading Industries, the import duty and the business tax will be exempt. However, without the permission of deduction issued by the inland tax authorities in advance, the Customs will not return the paid business tax. (Please make settlement with inland tax authorities.)
2.Q:Is there any time limit on the import of unaccompanied baggage? What will the Customs do on an overdue import?
(1)Yes. Unaccompanied baggage which claims tax exemption has to be imported within 6 months after the arrival of the passenger.
(2)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 the customs procedures for general cargoes.
3.Q:We intend to import a batch of car thermoses-coolers (DC-12V) from . Please advise us on the tariff number.
A: A car thermoses-cooler is to be classified under the tariff code 8418.69.90.00-9 with the commodity tax rate of 13%. It is within the category of commodities permitted to be imported from .
4.Q: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?
A: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.
5.Q: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?
A: After the release of goods, the duty-payer or exporter may file an application with Customs to correct the declaration forms, and shall be remitted referred to this Act or Customs Anti-Smuggling Act in case the matters to be corrected involves violation of this Act or Customs Anti-Suppression Act, as well such application is made before Customs finds any unconformity, receives confidential report of smuggling, or gives a notice for post-clearance audit. But, any violation of Regulations Governing The Implementation of Automated Cargo Clearance Procedures shall be penalized according to Customs Act.
6.Q:What certificates are required for the import of mobile phones? Where can one acquire such a certificate?
A:The Import Permit on Controlled Telecommunications Radio Frequency Equipment is required. You can apply for it with the Directorate General of Telecommunications, Ministry of Communication and Transportation.
7.Q: What are the regulations of vehicle importation?
A: Imported vehicles are to comply with environmental restriction standards, or vehicle licenses will not be issued and the import duties paid will not be refunded after returning vehicle shipment. To protect your own rights, vehicle importers are advised to visit the sections of vehicular air pollutant emission standards and motor vehicle noise control standards under R.O.C. () Environmental Law Library website (https://law.moj.gov.tw/Eng). For further information about emission standards, please contact Environmental Protection Administration [(02)23712121#6306;email@example.com]
8.Q:Is it true that returned students from abroad are entitled to bring a car without having to pay the import duties? If yes, what documents are required and what regulations are to be observed?
A:(1)Since January 1, 2001, all imported automobiles are treated the same without limitations to their types, year manufactured and the number of importation.
(2)Automobiles, either new or old, are subject to the general customs procedures when imported. Duty-exemption regulations do not exist in this connection.
9.Q:Can be declared as the selling country on an import declaration form?
A:An importer should make the manifest and declaration based on the original invoice provided by the foreign seller before filing an entry for the foreign goods, in which the country of the seller shall be duly entered.
10.Q:How should I make the export (and afterwards re-import) declaration for exhibition articles? Are their import duties and business tax still be levied?
A:(1)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 thereof is “9E.”
(2)When exhibition articles are being re-imported, 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 thereof is “99.”
(3)For articles that are tariff free under Article 53 of the Customs Law, business taxes will be exempt as well.
11.Q: When using an ATA Carnet, can I entrust a customs broker to proceed with customs clearances for me?
A: Yes. Power of attorney form and package list are required for customs broker with customs clearances. If the person proceeding with customs clearance is not the same as registered in the ATA Carnet, authorization form is also required.
12.Q:Surplus proceeds of the sale of declaration-overdue or duty-overdue goods are to be returned to the duty payers according to the Customs Laws. What then are the documents required to apply for refund?
A:The duty payers refer to the consignees, holders of bills of lading of the goods. They shall enclose the following documents when applying for the refund:
(1)Bills of Lading endorsed by the operator of the vehicles delivering such goods
(2)Other certificates for goods subject to control.
(3)Provided the consignees are corporate legal persons, photocopies of business registraticertificates, company seals and seals of representatives are required.Photocopies of ID’s are required if the goods are imported in the name of private persons.
13.Q:What is the time limit for offsetting of duties of imported materials for export products?
A: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.
14.Q:Shall Mainland Chinese products not approved for import be stored in bonded warehouses?
A:They can be stored in bonded warehouses based on the “Supervision Rules for Storage of Unapproved Mainland Chinese Goods at Bonded Warehouses and .” The related regulations are as follows:
(1)Mainland Chinese products can be stored in bonded warehouses under autonomous management and exported to the third area in their original forms.
(2)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.
(3)No application at the Bureau of Foreign Trade, MOEA is required for the conducts mentioned.
15.Q: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?
A:Within 14 days.
16.Q:Is quarantine inspection required for animals or plants according to B01 of the import/export regulations?
A: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. Q:For drugs in tablets, capsule foods, and oral vitamins for personal use carried in by travelers or post parcels, shall agreement documents by Department of Health, Executive Yuan be required according to import regulations 501 and 503?
A：Oral vitamin tablet not exceeding 12 bottles, total amount not more than 1200 pcs；foods in tablet or capsule form each item not exceeding 12 bottles, total amount not more than 2400 pcs（If the quantity of an item is between 1200 pcs and 2400 pcs, the Import Approval issued by the Department of Health, Executive Yuan is required）are allowed to go through the Customs without agreement documents issued by the Department of Health, Executive Yuan.
18.Q:We intend to import ceramic tiles from . Are they allowed for import?
A:No, not yet. Please visit the website of the Bureau of Foreign Trade, MOEA for latest update on the importable items.
19.Q:Under what conditions that the Customs will not answer an application for the advance tariff ruling with a written notice?
A:Under three conditions:
(1)Hypothetic questions and virtual products that are still under design or not yet existed.
(2)The object to be ruled is the same or similar to another one which is currently under administrative remedy due to the disputes of tariff codes.
(3)Other merchandise such as waste materials that Customs deemed inappropriate for advance ruling.