一、Q & A for Customs clearance procedures
1. Q:What kinds of goods are eligible for alongside inspection/release or alongside release without inspection?
A:Fresh goods, perishable goods, live animals, plants, hazardous items, bulk goods, goods packed in large boxes or in great volume and goods in particular conditions.
2. Q:Is an amendment allowed when mistakes in export declaration are found if the declarations have been applied?
A:The provisions stipulated in Item 6 and 7 of Article 17 of the Customs Act and the Regulations Governing the Correction of Matters Declared in Import and Export Declaration shall be followed.
The duty-payer or exporter may apply for the correction of matters declared in import and export declaration prior to the release of goods. Where the matters are in violation of the Customs Act or the Customs Anti-smuggling Act, the correction shall be made before the Customs determines to examine or review, discovers the discrepancy or receives smuggling information.
Where the duty-payer or exporter applies for correction after the release of goods, and the matters are in violation of the Customs Act or the Customs Anti-smuggling Act, the correction shall be made before Customs’ discovery of the discrepancy, reception of the smuggling information, or notification of audit.
3.Q:In the event that a discrepancy is found in the trademark of the goods upon an export declaration, will the goods still be released? What documents are required?
A:In the event that a discrepancy is found in the trademark of the goods, the goods shall not be released simply upon the exporter’s pledge of “no trademark infringement.” Instead, he or she is to submit a photocopy of the certificate of the exclusive user of the registered patent trademark or of the authorization of such a user, or other documents (e.g. documents of purchase of the trademark from its exclusive user or an authorized person) that rule out the commitment of trademark infringement before the goods can be released.
4.Q:What is the export limit in terms of monetary amount in the name of an individual? Are there any regulations?
A:The monetary amount of an export shipment in the name of an individual shall not exceed USD20,000 and the items shall not be on the list of goods prohibited from exportation. Private persons who export more than this figure shall have to apply for export permits from the Bureau of Foreign Trade, Ministry of Economic Affairs.
5.Q:Under what circumstances can goods be combined into one container? Can goods from different exporters shipped to the same foreign buyer be combined into the same container for export declaration?
A:(1) More than two batches of export goods shipped from the same exporter to the same buyer (more than two declarations) can be loaded into the same container and cleared in CY. Goods shipped from the same exporter to different buyers, but unloaded at the same port, may be loaded into the same container and cleared in CY.
(2) Goods shipped from different exporters to the same foreign buyer may not be loaded into the same container and cleared in one declaration. However, frozen goods shipped from different exporters to the same buyer, and cleared in two or more declarations, may be loaded in the same container and cleared in CY.
6.Q:What should one pay attention to when exporting optical disks?
A:Source identification codes have to be printed on the discs and specified on the export declarations. For the discs with educational or news contents, copyright right documents issued by Intellectual Property Office, Ministry of Economic Affairs are required. However, such documents are not required for re-export of foreign goods or export of goods for private use in the name of private persons (e.g. one piece of each creation).
7.Q:What is the prescribed time limit for the amendment of export declarations after the release of goods?
A: If consigners or brokers find mistakes in declaration after releasing, they should apply for correction within 6 months. In case the application is added in beyond the deadline. it will be rejected. For those who have applied for the duplicate of export declaration, the 6 months allowance starts on the day after issuance of the document. Otherwise, it stars on the day after releasing.
8.Q:How to apply for re-issuance of a duplicate of an export declaration, if it is lost.
A:The declarant shall submit a written request, the fees required, and a copy of the export declaration to be approved (C1 cases that no paper-form declaration required are exempted)to the Customs officer at the export unit in question.
9.Q:Under what circumstances is an exporters not allowed to amend FOB prices?
A:(1) The variance is less than NT$20,0000.
(2) Payments are rejected after export, or exporters are under claims due to inferior quality of the goods.
(3) Exporters have made an application to change the “Date of Customs Clearance” to “Actual Date of Export” for the exchange rate applied.
(4) A request for a price amendment is made by showing the Import Permit after the customs clearance under “Licensing Document exempted.”
(5) Export regulations shall be changed due to the changes of prices on the export declarations.
10.Q：How to change the payer’s address concerning the trade promotion service fee？
A：The processes of changing the payer’s address include:
Step1:Copy「the certificate of the fees collected by Customs for exported goods」or just type the name and BAN number of your company on a blank A4 paper with the remark of「Application for changing the payer’s address concerning the trade promotion service fee 」
Step2:Please fill out the new address、contacts and tel. no.
Step3:Fax to +886-2-2426-3954,then call our contacts for confirmation.
二、Q & A for services of Bonded Goods/Container Yards
1. Q:Are there any requirements on the capital for companies applying for the establishment of a bonded warehouse?
A:In addition to the government entities, state owned enterprises and companies with a special approval by the Ministry of Finance, only a company which is organized as a company limited by shares, with a paid-in capital not less than NT$20,000,000 may establish a bonded warehouse.
2. Q:What kinds of businesses can be registered as bonded warehouses?
A:Companies with company registration certificates and business registration certificates specified with the operation of warehouse business or bonded warehouse business are qualified to apply for the establishment of bonded warehouses. Nevertheless, this does not apply to the application for a private-use bonded warehouse.
3. Q:Are there any particular regulations on the application for the establishment of private-use bonded warehouses.
A:In accordance with Item 1 and Item 2 of Article 12 of the Regulations Governing the Establishment and Management of Bonded Warehouses, the paid-in capital shall not be less than NT$50,000,000, and the applications for approval and registration of the establishment of private-use bonded warehouses may be submitted only if the requirements for autonomous management are met.
4. Q:Will the licenses of the buildings (warehouses) applied for the establishment of bonded warehouses be examined?
A:Customs will examine whether the business items approved for the building and listed on the licenses include warehouse and storage, or the building has been approved by the competent authority for warehouse. Proprietor’s letters of agreement or lease contracts are required in case the building is not owned by the applicants.
5. Q: How should business apply for the establishment of a container terminal with customs?
A: Container terminal operators shall first acquire the Operation Permit of Container Terminal issued by the Ministry of Transportation and Communications and then furnish all the relevant documents required. The approval is made upon the joint inspection by the local Customs Office and the shipping administration authority. Operators focusing or with transit operation shall be confined to port terminals or special wharf areas connected to container wharfs within the port areas.
6. Q: What are the qualifications to own bonded trucks or bonded packing cases?
A:Only transportation operators, travel agencies with cargo transportation business, operators which have registered with the Customs for their businesses such as container terminals, import/export warehouses, bonded warehouses, logistics centers, customs brokers and bonded factories, shall be entitled to the ownership of bonded trucks or bonded packing cases.
三、Q & A for Protecting of Intellectual Property Right (IPR)
1. Q:In the event that our trademarks are infringed, what should we do to get your help?
A:(1) You can submit the concrete details to the Directorate General of Customs and Field Customs Offices. Upon the confirmation of the cases, the Directorate General of Customs will put the exporter on the list of companies subject to enhanced inspection.
(2) Or you can submit the details of companies on the black list with other relevant documents to the Bureau of Foreign Trade. The Bureau will inflict severe penalties on illegal conduct when they are found.
2. Q:What are the measures on border control taken by Customs to enforce the “protection of intellectual property rights?”
A:(1) Patent rights
(3) Trademark rights
(4) Others (e.g. source identification code systems on compact discs and display systems of chips)