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=G0350012)
1b. Can formalities for final clearance be completed through electronic means post-release?
No
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)
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;)
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;
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;
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
13b. Are these fees based on the value of the goods? (Art 6.2 (ii) TFA)
No
