Q & A for Inspection Businesses
Q01:What shall we do if we lose the original seals of the transit containers before discharge?
A:In such event, provided shipping companies report to the Customs at the time of discharge and request a Customs officer for confirmation, the Customs will issue a certificate of “Original Seals Lost before Discharge.” Containers will be re-sealed and fees will be charged according to the relevant regulations.
Q02:What shall we do if we want to move the vessels to other wharfs to continue discharging?
A:If a vessel of the same voyage is to be moved to other wharfs to continue discharging, the carrier (main shipping company) should submit the container lists at each wharf and apply to the Customs officer at the wharf control station. The Customs officer will process the wharf change of the General Discharge Permit/Special Permit (GDP/SP)and the container movement data for subsequent procedures of container discharge and entry to/departure from the station.
Q03:What shall we do if we want to transit containers on land to other Customs Offices outside the office hours?
A:Full containers of import cargo with the C1 approvalshall be discharged at wharfs for direct transit to other Customs Offices. The carriers shall receive the containers with the T1 Transit Permit at Harbor Bureaus and transport the containers out of the wharfs to other Customs Offices during the office hours (
Q04:What articles a passenger may bring in duty free?
A:The articles a passenger brings in shall be confined to those appropriate to personal use and home use:
(1)Cigars—25 pieces, or cigarillos–200 pieces or tobacco—1pound; alcohol—1 liter (no limitation on the number of bottles) for the private use of each adult passenger.
(2)A small amount of cans and foods
(3)Used or non-import controlled/prohibited baggage articles.The price duty paid of single piece or one set is less than NT$10,000.
(4)Personal belongings other than the above three items with Customs value less than NT$20,000. （The regulation is not applicable to passengers with frequent entries and having bad records or having conspicuous commercial purposes ）
(5)Advertising items, samples without commercial values or the items of price duty paid under NT$12,000.
Q05:What shall the passengers do if their accompanied and unaccompanied baggage exceeds the duty free allowances or quantity?
A:(1) Passengers who bring in commodities, whether accompanied or unaccompanied, are subject to duty payment if the commodities exceed the aforesaid scope and quantities.
(2) the limit on the value and quantities of dutiable articles:
a.the total value of the dutiable commodities (includeing samples, machine parts, material, instruments, and tools) a passenger brings, whether accompanied or unaccompanied, should not exceed US$20,000.
b.Where the accompanied baggage of personal use is of permitted merchantdise, the import permit for it is exempt even if the value of an individual bag exceeds the aforesaid limit.
c.Importation of foreign cigarettes and wines for gifts or private use shall not exceed the following quantities: wines 5 litters, cigarettes 1000 pieces or tobacco 5 pounds or cigars 125 pieces. Otherwise, a photocopy of the tobacco and/or alcohol importer business license is required.
d.The quantities and value a passenger is allowed to bring in may be slashed to half if the passenger has conspicuous commercial purposes or has frequent entry/exit or has bad records.
e.Where the passenger enters by means of transit, the merchandise other than for personal use and daily use shall be subject to duty pursuant to the preceding paragraph.
f.Where the merchandise brought by a passenger exceeds the aforesaid quantities or value, if declared, the passenger shall submit an import permit within two months following the date of entry, or return the excess merchandise or submit a letter of abandonment. The passenger may apply for one-month extension. The merchandise will be otherwise disposed of in accordance with Article 96 of the Customs Act.
Q06:What are the current regulations for the inward passengers to carry the foreign currencies,
dollars or gold?
No limit on gold for inward passengers. They have to, however, declare to the Customs disregard of the quantity. If the amount of the inward gold exceeds USD20,000, passengers shall apply for import permits at Bureau of Foreign Trade, MOEA and declare for clearance.
(2) Foreign currencies:
No limit on inward/outward passengers carrying the foreign currencies. If the amount of the foreign currencies exceeds USD10,000, registrations shall be made at the Customs. The undeclared amount over USD10,000 will be confiscated.
The limit is RMB 20,000. The amount exceeding it, if declared, shall be put under Customs custody, and it may be claimed upon departure. It will be confiscated if it is not declared.
(4) NT dollars:
The limit for each inward/outward passenger is NT$60,000. A passenger with amount over this limit should apply for approval at the Central Bank of
Passengers who bring securities worth more than US$10,000 or its equivalence in other currencies shall make a declaration to the Customs. Otherwise, the amount of in excess of the limit will be fined. The " securities " is defined as the traveler’s check, other check, promissory note, draft and other securities which can be circulated in domestic or abroad.
Q07: What are the current regulations on inward passengers carrying alcohol and cigarettes?
A : (1)Duty free: 25 cigars or 200 pcs of cigarillos or 1 pound of tobacco, 1 liter of alcohol (numbers of bottles are not limited) for adult passengers of private use.
(2)Quantity limit: For gifts or personal use, cigarillos shall not exceed 1,000 pieces or cigars shall not exceed 125 pieces or tobacco shall not exceed 5 pounds and alcohol shall not exceed 5 liters. Duties and Tobacco and Alcohol Tax will be levied on those exceeding the aforesaid figures.
(3)Excess quantity: Passengers shall actively declare the excess and import duties, Tobacco and Alcohol Tax, VAT, Tobacco Health and Welfare Surcharge will be levied and the tobacco and/or alcohol importer business license shall be submitted, or such items will have to be returned or abandoned. The undeclared tobacco and alcohol will be confiscated.
Q08:Shall the deliveries of imported automobiles to joint-lock warehouses of inland Customs be escorted?
A:Transportation operator shall prepare Special Permit (SP) and Letter of Commitment to apply for free from escort at the inspection authorities. Escort is not necessary if there is no information or suspicion. Delivery orders are required for the transport to the wharfs.
Q09:Is there any approval required for discharge and declaration for clearance required in the event of emission of waste oil and water from the operation of turbines during the voyage of vessels?
A: The company who is contracted to dispose toxic waste or the shipping agency must file a G2 local repayment case for declaration to customs. Only after the import division completes verifying the clearance procedure can the waste oil or water be discharged from the ship and released from the wharfs.
Q10:Shall the scrap goods in the vessels be declared?
A:the fuel, material and equipment sent out for repair that are used on the vessels sailing in international waters are considered duty free items. When they are brought out of the harbor area in the form of waste materials, the legal delegate toxic waste disposal company is first required to obtain a written authorization from the harbor authority, then apply a discharge permit from the customs duty officer on the wharf and make declaration for them.
Q11:What kinds of import products shall enjoy half or no special inspection fee, supervision fee and escort fees?
A:(1)Import goods, post parcels, samples and goods as gifts or for personal use with price duty paid under USD5,000 shall enjoy half of the above fees.
(2)Export goods, post parcels, samples and goods as gifts or for personal use with FOB prices under USD5,000 shall enjoy half of the above fees.
(3)Documents, magazines or periodicals and newspaper with a net weight less than 20 kgs, passenger’ s baggage, imports/exports of the military agencies, export parcels of export processing zones, instruments and goods for emergency operations or quarantine, and relief goods shall be exempt from the above fees.
Q12:Shall suppliers of articles for ships declare for the sale of daily items to vessels?
A:Not for the articles valued under FOB NT$50,000 and not subject to duty refund and export regulations. Nonetheless, the suppliers still have to present the invoices and complete “Application for Supplies of Daily Items on Vessels.” The Customs officers in charge will issue a special permit for loading after approving the description of goods, quantity and value. Goods over FOB NT$50,000 shall still be declared.
Q13:How is the calculation of special supervision fees made by the Customs?
A:The collection of special supervision fees by the Customs is made in two shifts: day shift (
Q14:How shall shipping companies proceed with shut out for transit to other vessels in emergencies outside the working hours?
A:Shipping companies (agents) shall submit the application forms and list of shutout for transit to other vessels in duplicate for the approval of the Customs supervisors on duty.
Q15:Is customs clearance required when departing from the port if the vessels are only to get filled or have supplies?
A:No import or export customs declaration is required for vessels without loading/discharge of passengers/goods (excluding vessel supplies) leaving from the port within 24 hours.
Q16:Provided the payment certificate of navigation assistance service fee is lost, is re-issuance applicable? How shall we apply for re-issuance?
A:(1)Please apply for re-issuance at the original Customs during the validity of the certificate. A duplicate will be issued for use.
(2)Complete the application form and enclose the fee of NT$100 per application at the Customs clearance counter of Fifth Unit, Section III of Inspection Division.