Keelung Customs (KLC) stated that according to Article 21 of Customs Act and the Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods, if importers have doubts regarding the tariff number or CCC code, they can submit an advance tariff classification ruling application to Customs before the importation in order to expedite customs clearance and protect their rights.

KLC further stated that recently, a company imported “SPICED CHICKPEA” from China, declaring the product under CCC code 2008.99.91.90-1, which refers to “fruit, and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter” (tariff rate 20%). The company mistakenly assumed that this product was permitted for importation and therefore filled in the free-license code for customs clearance. However, according to the Harmonized System Explanatory Notes, chickpeas (also known as “chicken peas”) belong to “leguminous vegetables” in Chapter 7 rather than “fruits” in Chapter 8. Prepared chickpea products should be classified under CCC code 2005.99.90.99-6, which refers to “other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06” (tariff rate 25%). These products are not permitted for importation from China. Importers should apply to the International Trade Administration, Ministry of Economic Affairs for an import permit and pay the correct Customs duty so that Customs can release the goods.

KLC emphasized that the result of an advance tariff classification ruling has legal effect on all Customs offices and applicants, and this service is free of charge. It helps reduce the possibility of tariff classification disputes and customs clearance delays. KLC encourages importers to make the best use of this service.