Keelung Customs (KLC) stated that in one recent case, an importer declared granite sculptural wall sets under CCC code 6802.93.90.00-7, classified as “other articles of granite” with the import regulation code MP1, meaning the importation of Mainland China products is conditionally permitted. The importer thought the special code “FT999999999991” is applicable to such goods, assuming the goods are conditionally permitted items from Mainland China; however, it has been confirmed that the imported goods are not after KLC made an official inquiry to International Trade Administration, Ministry of Economic Affairs (TITA).

KLC clarified that CCC code 6802.93.90.00-7 refers to “other articles of granite”, and under regulation MP1, only certain items from Mainland China are allowed. In this CCC code, permitted Mainland China imports include “sculptures, other than sculptures of flat slab.”

KLC further explained that the importation of granite sculptures made in Mainland China must meet both of the following requirements:

1. “Other than flat slab”: a flat slab refers to a slab less than 15 cm thick, and the width is more than three times the thickness.

2. “Sculptures”: sculptures refer to artifacts sculpted by stonemasons or sculptors with a point chisel; the artifacts are three-dimensional, individual, and one-piece, and should be viewable from all angles.

KLC reminded importers that for granite sculptures not meeting the above requirements, they must apply for special approval from TITA prior to importation so that failed withdrawal of cargoes during Customs clearance due to lack of import permission documents can be avoided. If permission is not granted, the cargoes must be re-exported according to Article 96 of Customs Act. For more information, please contact the Import Division of KLC at (02)2420-2951 ext. 2222.