Kaohsiung Customs stated that in order to appraise the description, categories, quality, grade, and origin of goods for tariff classification, valuation, tax refund purposes, customs may collect sample of goods. Before the revision of the "Precautions for Import and Export Cargo Inspection", if the cargo owner accidentally lost the sample receipt, the sample could only be retrieved with a jointly issued receipt from both the cargo owner and customs broker. However, in some cases, the cargo owner and customs broker may no longer have an agency relationship, making it difficult to jointly issue a receipt to retrieve the sample, thus significantly affecting the rights and interests of the cargo owner.

Kaohsiung Customs further clarified that the Customs Administration of the Ministry of Finance revised "Precautions for Import and Export Cargo Inspection" on August 19, 2024. Under the updated Point 48, cargo owners can now directly retrieve samples by presenting their own affidavit after the retention period expires. Alternatively, a customs broker, if authorized, may still present a jointly signed receipt on the cargo owner’s behalf. This amendment ensures smoother procedures and better protection of cargo owners' rights.

Contact: Xiaogang Branch

Contact: Hsiao, Chung-Cheng

Tel: 07-5627347