Keelung Customs (KLC) specified that due to the high tax rate on tobacco and alcohol, international route vessels should follow the operation guidelines formulated by Customs Administration, Ministry of Finance to apply for the supplies. The supplies should be provided by free trade zone enterprises, and the applications are limited to international route vessels that dock at the controlled areas of commercial ports that have Customs offices.

According to the operation guidelines, tobacco and alcohol ship supplies are categorized into two types: non-transport and transport. Transport refers to items that will be transported through port gates to other ports (terminals) and uploaded to vessels; the transportation of these items requires dedicated vehicles, sealing, issuance of transport documents, transmission of real-time information, and to be escorted by the dedicated personnel of the free trade zone enterprises. It should be noted that the applications for bonded tobacco and alcohol ship supplies at destination without Customs offices are not permitted. According to the operation guidelines, ports without Customs offices can only supply ship materials and ship daily necessities other than tobacco and alcohol which will be confirmed with the transport documents by the port gate personnel before entering the port; Customs officers would conduct irregular verification on those items.

KLC further explained that before the supplies are uploaded to vessels, an application to Customs officers for unsealing, checking, and boarding under surveillance should be filed first. Considering the safety of shuttle boats sailing to the outer anchorage areas and the difficulty of Customs officers checking and sealing in the outer anchorage areas, the supplies for international route vessels should be limited to shipside along the coast. Namely, free trade zone enterprises are not allowed to use an F5 declaration (exports from free trade zones) to declare duty-free supplies for vessels in the outer anchorage areas. Free trade zone enterprises and transportation operators engaged in ship daily necessities supplement should adhere to these regulations and operate accordingly. For more information, please contact Warehouse Division, KLC at (02)2420-2951 ext.1231.