Keelung Customs (KLC) stated that the importation of solar cells or modules is governed by the import regulation codes "468" and "MW0". The import regulation code "468" indicates that the importation of cells requires a Certificate of Origin (CO) issued by the government of the exporting country, the government of the country of origin, or authorized agencies of either the exporting country or the country of origin, and that the importation of modules (or panels) requires not only a CO issued by one of the aforementioned government or agencies, but also relevant documents or an affidavit assuring that modules (or panels) and cells are not manufactured in Mainland China. The import regulation code "MW0" indicates that goods from Mainland China are prohibited from importation. However, the imported goods manufactured in Mainland China may be exempt from presenting an import permit if they are only of small quantity. That means the total CIF (Cost, Insurance, and Freight) value of the import declaration must be under NT$32,000, and the quantity of any single item must not exceed 24 units. If these conditions are met, there is no need to apply for a special import permit. Otherwise, the said permit must be issued by the International Trade Administration, Ministry of Economic Affairs, before customs clearance can be granted.

KLC further explained that domestically produced solar cells or modules that are re-imported are exempt from the aforementioned import regulations. Customs is entitled to exercise their authority to inspect such goods to confirm that the origin of the imported goods is indeed Taiwan. Only if the goods are confirmed to be re-imported Taiwanese products will they be exempt from the said import regulations.

KLC called on importers not to illegally import solar cells or modules manufactured in Mainland China via third countries. When importing goods, importers must accurately verify and declare the country of origin in accordance with current regulations. If the required relevant documents are not provided, in accordance with Article 17, Paragraph 4 of Customs Act, they must be submitted within two months from the day after the customs notification. If the documents are not provided within this time frame, the goods will be subject to re-exportation within a specified period according to Article 96 of the same act. Importers are thus urged to pay heed to the above law and relevant regulations. For more information, please contact KLC at （02）8648-6220 ext.2331.