Exported Air/ Sea Cargo Declaration
1.Declarant
2.Deadline of declaration
3.Mandatory documents
4.Customs Import Tariff
5.Levy of duty and tax
6.Export regulations and Competent authorities:
1.Declarant
cargo owners or authorized Customs brokers shall file the export declaration to the Customs. If the cargo owners do not register as professional exporters and the FOB price of the cargo exceeds US$ 20,000 or its equivalent, they have to apply to the Bureau of Foreign Trade (https://www.trade.gov.tw/English/) for export license.
2.Deadline of declaration
Exporters shall declare exported goods to Customs within the prescribed period, before the clearance or departure of the transportation means carrying such goods.
3.Mandatory documents
An export declaration form shall be filled out and submitted along with invoice, loading lists, booking notes, packing list, as well as export permits and relevant documents required for exportation.
4.Customs Import Tariff
Tariff Database Search System
5.Levy of duty and tax
(1)Trade Promotion Fee:
The Customs colletcts 0.04% of the FOB price on exported cargoes.However, if the Trade Promotion Fee is under NTD 100, it is free from being levied.
(2)Other Fees:
1.Declaration Key-In Fee: NTD 200 per Declaration
2.Fee for issue of Certificates Fee: NTD 100 per Application (e.g offsetting or refund of raw material taxes, refund of internal revenue taxes and duties or export certificates, etc. )
3.Special Examination Fee: NTD 1,300 per Declaraion(e.g cargo released longside the vessel or cargo examination during extra office hours, etc.)
6.Export regulations and Competent authorities:
| Articles subject to export regulations | Competent authorities(Licensing Agency) |
|---|---|
| 1. Export permission of CITES and SHTCs | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
| 2.Aerosol spray cans containing tear gas; handcuffs, of iron or steel; weapons; guns; ammunitions; and parts thereof | National Police Agency, Ministry of the Interior ,https://www.npa.gov.tw/en/ or Ministry of National Defense, https://www.mnd.gov.tw/English/ |
| 3.Knives；crossbow,.etc | Police department of municipal city or county |
| 4.Machines for optical disks | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
| 5.Industrial explosives | Ministry of Economic Affairs, https://www.moea.gov.tw/MNS/english/ |
| 6. Veterinary medicine; pesticides; feedstuff; seed plant; endangered species of animals | Council of Agriculture, https://eng.coa.gov.tw/ |
| 7. Drugs for human beings use, including medicines; controlled drugs; specific purpose cosmetics; Active Pharmaceutical Ingredients( API) | Taiwan Food and Drug Administration https://www.fda.gov.tw/ENG/ |
| 8. New Taiwan dollars banknotes and coins | Central Bank of the Republic of China (Taiwan), https://www.cbc.gov.tw/en/ |
| 9. Materials for nuclear; radioactive substances; equipment capable of producing ionizing radiation | Atomic Energy Council, https://www.aec.gov.tw/english/ |
| 10. Rice | Council of Agriculture, https://eng.coa.gov.tw/ |
| 11. Toxic chemicals; chlorofluorocarbons (CFCs); hazardous industrial waste; scrap metal | Environmental Protection Administration, https://www.epa.gov.tw/ENG/ |
| 12. Crude oil, petroleum oil, oils obtained from bituminous minerals, crude, petroleum products | Bureau of Energy, https://www.moeaboe.gov.tw/ECW/english/ |
| 13. Diamonds, unworked or simply sawn, cleaved or bruted | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
| 14. Atlantic, Pacific and Southern Bluefin tunas; Bigeye tuna; Swordfish | Fisheries Agency, https://en.fa.gov.tw/ |
| 15. Eels | Fisheries Agency, https://en.fa.gov.tw/ |
| 16.Vegetable soybean, shelled, frozen | Council of Agriculture, https://eng.coa.gov.tw/ |
| 17. Glass eel, eel fry and young eel (export controlled from 1st Nov. each year to 31March next year.) | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
| 18.Machines and apparatus for the manufacture of semiconductor wafer | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
| 19.Used or waste vehicles, scooters, motorcycles, and engines | Bureau of Foreign Trade, https://www.trade.gov.tw/English/ |
Contact point：Subsection П, Export Classification & Valuation Section П, Clearance Division I TEL: (07) 562-8292