Keelung Customs (KLC) stated that if exporters find out there are warehouse shipment mistakes, change of shipping schedule, order cancellation, etc. after declaration, exporters can submit a withdrawal application to Customs. The causes of withdrawal can be various, but it is necessary that exporters be honest about the cause of withdrawal.

KLC further explained that to make sure there’s no switching of the withdrawal goods and controlled goods hidden within which is not allowed to be imported into Taiwan, Customs will conduct an examination on withdrawal goods. If the examination results do not meet the contexts of the export declaration, the exporter may have falsely declared the goods. To avoid penalties, exporters can actively declare errors by submitting a withdrawal application to Customs, according to Article 45-3 of Customs Anti-smuggling Act.

KLC provided an example as follows. An exporter takes the initiative to file a withdrawal application after knowing a shipment mistake that results in the name, quantity, or weight inconsistency between the export declaration and the actual goods; however, the exporter claims that the inconsistency happens due to change of shipping schedule. Subsequently, customs examiners conduct an examination and find that the goods involve false declaration. Though the exporter did apply to withdraw the goods actively, penalty is still inevitable because the aforementioned penalty exemption requirements are not met. KLC emphasized that in order to meet the penalty exemption requirements prescribed in Article 45-3 of the Customs Anti-smuggling Act, exporters should not only actively apply for the declaration correction but also express the items to be corrected faithfully and specifically.

KLC called on exporters to pay extra attention when they fill out an application for exportation withdrawal. On the said form, there is a notice stating ‘Be honest about withdrawal causes, or else one shall be fined due to violations of Customs Anti-smuggling Act’. If it is a shipment mistake, please be honest about the cause of withdrawal, and never submit an application stating fake and irrelevant causes such as change of shipping schedule and order cancellation because such causes will lead exporters to penalties. For more information, please contact Export Division, KLC at (02)24202951 ext.5101.