Country/Territory profiles

Chinese Taipei

  • 1. Are laws and regulations published in official journal? (Art 1 TFA)

    Yes

  • 2a. Is there an opportunity to comment on new regulations and changes to existing ones prior to implementation? (Art 2.1.1 TFA)

    No (Not for common brokerage agency. )

  • 2b. After the authorities have decided on new or changed regulations is there advance notice of the effective date (or a delayed effective date) to allow traders to make necessary changes and arrangements? (Art 2.1.2 TFA)

    Yes

  • 3. Does Customs issue advance (pre-entry) rulings, binding on all Customs ports, on classification and valuation questions?

    Yes (https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0350001&norge=16 2. https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0340077)

  • 4. Is there a public and regularly updated website available with

    • a. Laws and regulations? (Art 1 TFA)

      Yes (https://law.moj.gov.tw/News/NewsList.aspx)

    • b. full description of all Customs procedures? (Art 2 TFA)

      Yes (https://web.customs.gov.tw/en/multiplehtml/3352)

    • c. access to appeal procedure? (Art 2 TFA)

      Yes (https://web.customs.gov.tw/multiplehtml/2750)

    • d. all forms and documents required for import and export? (Art 2 TFA)

      Yes (https://web.customs.gov.tw/en/htmlList/3331)

  • 5a. Are there other rules or procedures by Customs or any other government entity that in your experience restrict the operation of express delivery services in your country, such as:

    • a. Restrict the use of clearance procedures for express items by weight, quantity or value? (Art 7.8.2c TFA)

      Yes (https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0350064&norge=6)

    • b. Other? Please specify:

  • 5b. If the answer to Q5a-a is "yes", what is the

    • a. weight

      Shipments with a gross weight of each package (bag) not more than 70 kg are subjected to express consignment. Those greater than 70 kg of each package are subjected to common cargo consignment.

    • b. quantity

      No specific regulations regarding the criteria of quantity.

    • c. and/or value (local currency / USD)

      Article 11 Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network. Import and export express consignments shall be classified, according to their natures and values, into f

  • 6. URL for Customs website

    https://web.customs.gov.tw

  • 1a. Does Customs accept and process electronically the data required for release of shipments in advance of their actual arrival so that they can be released either prior to or immediately after arrival? (Art 7.1 TFA)

    Yes (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350044)

  • 1b. Can formalities for final clearance be completed through electronic means post-release?

    No

  • 2a. When are the following shipments typically released (WCO Immediate Release Guidelines)?

    • a. Letters and Documents (Cat. 1 of IRG)

      Other (add remark) (Manifest data transmitted to customs upon the departure time of the flight connected to destination which allows declaration data transmitted in the meantime. )

    • b. Low-value non dutiable items (e.g de minimis) (Cat 2 of IRG)

      Other (add remark) (Manifest data transmitted to customs upon the departure time of the flight connected to destination which allows declaration data transmitted in the meantime. )

    • c. Low value dutiable items (Cat. 3 of IRG)

      Other (add remark) (Manifest data transmitted to customs upon the departure time of the flight connected to destination which allows declaration data transmitted in the meantime. )

    • d. High value dutiable items (Cat. 4 of IRG)

      Other (add remark) (Manifest data transmitted to customs upon the departure time of the flight connected to destination which allows declaration data transmitted in the meantime. )

  • 3. Is physical release of goods separate from clearance? (Will Customs release goods prior to completion of all formalities and final settlement of accounts?) (Art 7.3 TFA)

    Sometimes / Other (add remark) (Conditionally approved on the shipment requiring the specific docs such as duty free exemption certificate to be submitted after customs release. )

  • 4. Is full-time (24/7) automated processing for the customs ports at which you operate available?

    Yes

  • 5a. Are the official working hours of the Customs office and personnel adapted to commercial needs and applied at local level? (RKC Std 3.1)

    Yes

  • 5b. Are there fees for Customs services during normal working hours?

    Yes

  • 5c. Does Customs and other agencies provide clearance services outside of the official office hours?

    Yes (https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0350025)

    • and if so, is there a published set of fees?

      Yes (https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0350025&norge=3)

  • 5d. Will Customs provide dedicated clearance services away from the Customs office for a fee? (e.g. clearance at Express Consignment Facilities and Hubs)

    No

  • 6. For shipments arriving by air, does Customs inspect and release goods at the operator's facility or require their transfer to another facility? (Art 7.8.1a TFA)

    Other (add remark) (No)

  • 7a. Does Customs apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes

  • 7b. Does any other agency apply risk-management and risk-based selectivity to select items for documentary and/or physical examination? (Art 7.4 TFA)

    Yes

  • 8a. Are there multiple inspections (inspections by agencies other than Customs)?

    Yes (Agency apply risk-management b ut don't conduct physical inspection.)

  • 8b. Are they fully coordinated? (Art 8.1 TFA; RKC Std 3.35)

    Yes

  • 9a. Does the customs administration apply a de minimis regime that allows goods the value of which does not exceed a certain amount to be exempted from duties and taxes? (Art 7.8.2d TFA; RKC Std 4.13)

    Yes (Article 11 Declarations for import and export express consignments shall be online transmitted to Customs via a through-Customs value-added network. Import and export express consignments shall be classified, according to their natures and values, into following categories and then be handled respectively: 1.import document; 2.import low-value duty-free consignment: with a Customs value not more than 2,000 NT; https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0350064&norge=11)

  • 9b. If the answer above is "yes" what is that amount in local currency?

    2.import low-value duty-free consignment: with a Customs value not more than 2,000 NT;

    • What is the rough equivalent in USD?

      60 USD ( USD66 on exchange rate of 20220802)

  • 9c. Is de minimis based on intrinsic value (i. e. the cost of the goods without transport and insurance costs)?

    No (Insurance, freight charge has to be included.)

  • 9d. If the answer to 9a is "yes", are those goods subject to simplified procedures e.g. consolidated release/clearance or 'off manifest'? (Art 7.8.2a TFA)

    No

  • 10a. Does the customs administration apply an informal/simplified entry threshold that allows dutiable goods the value of which does not exceed a certain amount to be exempted from formal declaration procedures (WCO IRG Cat 3) e.g. as in the US for goods valued between $800 and $2500?

    Yes

  • 10b. If the answer above is "yes" what is that amount in local currency?

    3.import low-value dutiable consignment: with a Customs value of 2,001~50,000 NT;

    • What is the rough equivalent in USD?

      60 USD (USD66~1666 on exchange rate of 20220802)

  • 11a. Does Customs or any other agency require in connection with importation of goods that the importer provide any of the following items:

    • a. a consular invoice or a consular visa for a commercial invoice or other trade document (as evidence that particular goods are of a particular origin, or have arrived in a particular importing country, or have been applied to a particular end use)?

      Yes

    • b. a certificate from a pre-shipment inspection agency? (Art 10.5 TFA)

      Yes

    • c. a certificate of origin from a chamber of commerce or similar agency?

      Yes

  • 11b. Does Customs or any other agency accept electronic supporting documents? (Art 10.2 TFA)

    Yes

  • 11c. Does Customs or any other agency accept scanned copies of supporting documents?

    Yes

  • 12. Is the express carrier allowed to clear import shipments on behalf of the consignee without having to use a third-party licensed customs broker? (RKC Std 8.1)

    Yes

  • 13a. Are there processing fees for:

    • a. express clearance?

      Yes

    • b. on-site Customs facilities?

      No

    • c. IT systems?

      No

    • d. electronic transmissions by number or volume?

      No (It's charged in regular amount.)

    • e. other?

      Yes

  • 13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)

    No

  • 1a. Is there a limit on the time within which Customs is allowed to demand additional duties? (RKC Std 4.2)

    Yes (https://law.moj.gov.tw/ENG/LawClass/LawSearchContent.aspx?pcode=G0350001&norge=13)

  • 1b. If the answer above is "yes", what is the time limit?

    Other (add remark) (Article 4 After selecting a case for post-clearance audit, Customs shall, in addition to informing the auditees to be audited in writing within six months from the date following the release of the imports and/or exports)

  • 2a. May decisions of local Customs officials be appealed to a higher administrative level? (Art 4 TFA)

    Other (add remark) (Depends)

  • 2b. May decisions of local Customs officials be appealed to an independent court? (Art 4 TFA)

    Other (add remark) (Depends)

  • 2c. If the answer to either question 2a or 2b above is "yes" is there a time limit for filing such appeals?

    Not applicable

  • 2d. If the answer to question 2c is "yes" what is the time limit?

    Not applicable

  • 2e. If the answer to either question 2a or 2b is "yes", is there a time limit to rule on such appeals? (Art 4.4 TFA)

    Not applicable

  • 2f. If yes, what is the time limit?

    Not applicable

  • 3. Does Customs regularly use valuation databases with reference prices or other arbitrary uplifts to invoice values? (WCO Guidelines on the use of valuation databases)

    Sometimes / Other (add remark) (conditionally)

  • 4a. In case of seizures of illicit items (e.g. IPR), does Customs or any other agency require the express carrier to store the seized goods at its own premises and cost?

    No

  • 4b. If the answer to question 4a is "yes", how long is the period that the carrier is required to store the goods?

    Not applicable

  • 4c. If the answer to 4a is yes, does Customs take care of the final disposition of the goods...

    Not applicable ( )

    • ...or is the express carrier required to destroy them?

      Not applicable ( )

  • 1. Signatory to the Revised Kyoto Convention (Customs Reform)

    No

  • 1. TFA ratified?

    Yes

  • 2. Has the country set up a National Trade Facilitation Committee?

    Yes

    • a. Who leads it?

      Ministry of Economic Affairs and Ministry of Finance

    • b. Is the private sector part of it?

    •