Import Air/ Sea Cargo Declaration
1. Declarant
2. Deadline of declaration
3. Mandatory documents
4. Levy of  duty and tax
5. Customs Import Tariff
6. Advance Tariff Ruling
7. Import regulations and Competent authorities

1. Declarant
   Duty-payers (recipients, B/L holders and cargo owners), or authorized Customs brokers shall file the import declaration to the Customs. If the cargo owners do not register as professional importers 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 import license.
   

 
2. Deadline of declaration
   The duty-payer shall declare imported goods to Customs within 15 days following the arrival date of transportation means carrying such goods. 

3. Mandatory documents
    An import declaration form shall be filled out and submitted along with a bill of invoice, packing list, and relevent documents required for importation.

4. Levy of  duty and tax
 4.1 Duty and tax
      Besides import duty (Customs duty), the Customs also collect business tax, commodity tax, tobacco and alcohol tax, tobacco health and welfare surcharge, the specifically selected goods and services tax, and trade promotion service fee.
  
 4.2 Calculation of duty and tax
      Customs value (DPV) = FOB price + Freight + Insurance 
      Import duty (Customs duty) = DPV x tariff rate
      Commodity tax = ( DPV + Import duty ) x  Commodity tax rate
      Business tax = ( DPV + Import duty + Commodity tax or Tobacco and alcohol tax+  tobacco health and welfare surcharge) x Business tax rate (5%)
      Trade promoiton services fee= DPV x 0.0425%
   
  4.3 Tobacco and Alcohol tax
        4.3.1  The taxable tobacco products and their corresponding tax amounts are as follows:
                  1.Cigarette: NT$ 1,590 per 1000 sticks.
                  2.Cut tobacco: NT$ 1,590 per kilo.
                  3.Cigars: NT$ 1,590 per kilo.
                  4.Other tobacco products: NT$ 1,590 per kilo.
          4.3.2 The taxable alcohol products and their corresponding tax amounts are as follows:
                  1.Brewed alcoholic beverages:
                    (1)Beer: NT$ 26 per litre.
                    (2)Other brewed alcoholic beverages: NT$ 7 per litre per degree of alcohol content.  
                  2.Distilled spirits:NT$ 2.5 per litre per degree of alcohol content.
                  3.Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per litre; alcohol content less than 20% by volume at NT$ 7 per litre per degree of alcohol content.
                   4.Cooking alcoholic beverages: NT$ 9 per litre. 
                   5.Other alcoholic beverages: NT$ 7 per litre per degree of alcohol content.
                   6.Ethyl alcohol: NT$ 15 per litre.
4.4  Commodity tax
       7 categories of taxable products are as follows:
          1. Rubber tires
          2. Cement
          3. Machine-made cool drinks
          4. Flat-glass
          5. Gasoline, oil , gas and products thereof.  
          6. Electric appliances
          7. Vehicles    

                                                           
                          
5. Customs Import Tariff 
  5.1 Customs duty shall be collected by Customs either on ad valorem basis or on a specific basis in accordance with the Customs Import Tariff (Tariff Database Search System).
  5.2 The tariff rate is divided into three columns. The application of three columns are as follows:
     The first column: goods imported from WTO members or from countries or areas that have reciprocal treatment with the Republic of China (Taiwan). 
     The second column: the specific goods from the specific underdeveloped or developing countries or areas, or from those countries or areas that have signed  Free Trade Agreement or Economic Cooperation Agreement with the Republic of China (Taiwan).
     The third column: When there is no suitable rate in the first and second columns for the imported goods, the rate in the third column shall apply.
     If imported goods are subject to both of the rates in the first and second columns at the same time, then the lower one shall apply.

6. Advance Tariff Ruling
   Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for an advance tariff classification ruling of the goods and Customs shall reply in writing. To apply for advance tariff ruling, please fill out and  submit the applicaiton form as well as other necessary documents to the field Customs. (Reply to Application of Import Goods Advance Tariff Rulings.odt)  
  Contact point: Subsection Ⅱ, Import Classification & Valuation Section I , Clearance Division I TEL: (07) 562-8260 

7. Import regulations and Competent authorities 

Contact point：Subsection I, Import Classification & Valuation Section I , Clearance Division I TEL: (07) 562-8350