Customs Clearance of Imported Goods

Guidelines on Imported Goods Clearance:

I. The Declarant

The duty-payer (i.e. the consignee of the imported goods, the bearer of the bill of lading, or the holder of the imported goods) or the duty payer’s designated customs broker shall summit the hard copy “Customs Declaration: Import” (NX5105) Form” or transmit its electronic file to the Customs office at the port of entry when declaring the imported goods.

II. Declaration Period

1. The duty payer shall file the declaration to the Customs within fifteen (15) days following the arrival date of the transportation means carrying such goods.

2. Declaration of imported or exported goods shall follow the provisions prescribed in the “Guidelines for the Advance Declaration of Import/Export Goods.” The duty payer may file an advance declaration along with all the required documents to the Customs following the transmission of the manifest by the carrier’s representative or designated person.

3. Determination of the “starting date of declaration period”:

(1) Firms that do not implement automatic clearance system or are not connected to Customs Automatic system (offline trader): the date the declaration was received by the Customs:

(2) Firms that are connected to Customs’ automatic clearance systems (online trader): the date the electronic file was transmitted to the CPT Single Window.

The above rules apply to export and transshipment clearance.

III. Methods and Period for Declaration (online and offline)

1. For online traders who use PC to transmit data:

(1) Provide regulatory submission in electronic format item by item (Key in data from the very beginning of each column; leave no space in the front.)

(2) The clearance agent of the customs broker firm shall review and transmit the declaration file using an identification code given by the Customs based on the modes of clearance (C1, C2, C3).

(3) Upon transmission, normally if the number of pending cases is under 30, a return massage will be sent within 15 minutes indicating the status of the case, such as Customs Notices N5110 (Tax/Duty Payable Notice), N5107 (Incorrect Declaration/ Amendment Required Notice), or N5116 (Cargo Release Notice). (note: N5116 will be sent when a declaration is verified and is designated as C1 clearance; and the goods are either duty-free or allowed to be released before duty payment.)

(4) For C2 or C3 declaration, a written declaration shall be submitted to the customs office before the end of the next working day. Early submission is strongly recommended to initiate the clearance process.

(5) The written declaration shall be directly printed out from the computer, and be reviewed and endorsed by the clearance agent of the customs broker firm before submission. The contents of which shall be identical to the electronic file transmitted.

(6) Should any logic error be found on the declaration, N5107 message will be sent requesting for correction within a given period of time. Once the clearance mode has been assigned, correction can only be applied in written form.

2. For offline traders

(1) Applicants shall submit full set of written declaration to the competent Customs office for them to process data into the computer system.

(2) A handling fee will be charged for data processing.

(3) procedures from data processing on are same as above-mentioned online declarations, except for file correction, whether requested by the customs or applied by the applicants shall be done manually while online traders can apply via the Internet.

3. Online traders may use Citizen Digital Certificate or MOEACA ID card to file declaration on the Internet:

(1) Provide regulatory submission in electronic format item by item (Key in data from the very beginning of each column; leave no space in the front.)

(2) Upon transmission, traders may check the clearance status online, such as the mode of clearance, notice of incorrect information and amendment request, duty paying and release of goods.

(3) For C2 or C3 declarations, the traders shall proceed with the prescribed procedures.

(4) Where a declaration failed to pass computerized logic check, the applicant shall re-transmit the declaration. For declarations of which the mode of clearance has been decided, such correction can only be made in written form.

(5) Printing guidelines: the declaration form shall be printed out using blank papers in monochrome. More information about printing requirement can be found in the Manual of Advance Declaration for Import Cargo Clearance (Chapter II Forms, Messages and Clearance Procedure - Item 3: Forms and Templates of Import/Transit procedures)

IV. Documents Requirement

The following documents shall be attached along with the import declaration form (NX5105) :

1.The delivery Order (D/O) or the air waybill (AWB) depending on the type of transportation:

Such document is required for the declarations applied by offline traders and is exempted for online traders unless requested by the customs on individual case basis. Under the special circumstances aforementioned, the shipping or the airline company shall be responsible to provide such document.

2. The invoice or the commercial invoice

3. The packing list (P/L):

The declaration of which the Import goods is not in bulk or in large quantity or uniform packing, whether it is to be inspected or not, shall be attached with the packing list. If the goods includes more than one piece/unit and is not in uniform package, the P/L is required.

4. The container loading list:

Such document is required when the goods declared is loaded in more than 1 container.

5. The import permit (I/P):

(1) The ORIGINAL copy of the relevant I/P is required with the following exceptions:

A. The below listed importers who import any goods other than the items listed on the Consolidated List of Commodities Subject to Import Restriction may be exempted (Articles 7 and 9 of the Regulations Governing Import of Commodities):

(A) Companies registered as importer/exporter with Bureau of Foreign Trade, MOEA;

(B) Government agencies or government operated enterprise;

(C) Registered private schools (elementary or higher level), which will be deemed as registered companies;

(D) Inbound passengers or crew members of vessels/airplanes who carry the personal luggage within both of the limits of quantities and value prescribed in the relevant customs regulations;

(E) Embassies/consulates of various countries who import duty free articles for official and/or personal use, or diplomatic organizations stationed in this country against the duty-exemption application forms issued by Ministry of Foreign Affairs;

(F) Any other importers who import any goods other than the items listed on the Consolidated List of Commodities Subject to Import Restriction through marine shipment, airfreight, or parcel post, at an FOB price less than US$20,000 or its equivalent;

(G) Any importer of humanitarian relief items; or

(H) Any importer approved by the BOFT.

B. The importers prescribed in the preceding paragraph may not import any restricted goods without the I/P license (Article 6 of the Regulations Governing Import of Commodities); such goods include:

(A) Those listed on the Consolidated List of Commodities Subject to Import Restriction;

(B) Those from/of China as follows:

a. Classified as Import Code MP1 goods in the Book of Import and Export Commodity Classification of the Republic of China (hereinafter the “Classification Book”) as well as specified as Code “MXX” goods in the Consolidated List of conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities; and

b. Classified as Import Code 121 goods in the Classification Book.

C. Should there be any regulations regarding restrictions of import goods, such goods will be supplemented into the Consolidated List of Commodities Subject to Import Restriction Assisted by Customs for Import Examination and updated on the website for public’s notice by the BOFT (Article 8 of the Regulations Governing Import of Commodities):

(A) In respect of commodities for which licensing is exempted but whose import is regulated subject to other laws or regulations, BOFT may, to the extent that examination of import commodities can be assisted by the customs, compile and publish a list of commodities assisted by the customs for import examination, listing the nomenclatures of and the import regulations applicable to such commodities.

(B) For import of commodities listed in the above said list of commodities entrusted to the customs for import examination, the applicable import regulations listed on the said list shall be followed when an import declaration is applied to the customs.

(C) The said list shall include 4 columns respectively as “CCC Code”, “Name of Item”, “Import Regulations”, and “Note”.

(2) If an importer imports any commodity on the list of commodities subject to import restriction in a small quantity for own use or as gift, the customs may release it by assessing a duty thereon with consideration of the circumstances and in accordance with the applicable regulations listed in the said list; and in such case import licensing may be exempted. However, if special provisions are otherwise provided in other laws and regulations in force, such special provisions shall be followed. (Article 10 of the Regulations Governing Import of Commodities)

Where the content of I/P for an import declarations is approved via Trade Facilitation E-Platform, such I/P is exempted.

6. Authorization Letter:

(1) The document is required for the purpose for confirming the legitimacy of delegation between the declarant and the customs agency.

(2) The Authorization Letter shall be signed/stamped by both the tax-payer and the customs agency; however, in case of a non-long-term delegation, where such declaration is electronically transmitted, such letter is not required to be signed/stamped by the customs agency and its representative.

(3) In case of long-term delegation recorded in the customs system, such letter is exempted; provided that the registered number recorded shall be noted in the column No. 52 “Other Declaration Particulars”. In case of a declaration of which the delegation is processed with WEB system, such document is exempted as well.

(4) Under any of the following situations, the long-term authorization letter for declaration is required:

A. The following online bonded goods declaration shall be applied along with the long-term authorization or with an authorization each time:

(A) Declarations applied to the port of entry/export – B6 or D8 (applicable only for the self-provided bonded warehouse and logistic center);

(B) Declarations applied to the customs supervising the processing zone – B6;

(C) Declarations applied to the customs supervising the science-based industrial park – B6;

(D) Declarations applied to the customs supervising the bonded factory – none;

(E) Declarations applied to the customs supervising the bonded warehouse – D7;

(F) Declarations applied to the customs supervising the logistic center – D7 or D2;

(G) G7 (Re-import) tax-free declarations applied by a bonded factory, EPZ-enterprise, agricultural biotechnology park or science park enterprise with the customs control number; and

(H) Declarations applied to the customs supervising the agricultural biotechnology park – B6.

B. Declarations of which “release alongside vessel after cargo examination” was approved by the customs: the Clearance Code shall be specified as Code 7. (Note: It is applicable only for the long-term delegation case and when the delegated customs agency fits with the qualifications set forth in Article 33 of the Regulations Governing the Establishment and Management of Customs Brokers.)

C. Declarations for “post-release duty payment”, which the relevant duty is deducted from the deposit;

D. Declarations for business tax recorded on account for importing materials of the export goods; and

E. Declarations for transshipment such as T1, T2 or T3 shall be filed with long-term delegation; otherwise, such declaration will be rejected by the system and be processed manually.

7. Customs Value Declaration Form:

(1) Special seller-buyer relationship, terms of transactions, or expense title and amount shall be specified in such form.

(2) Such form shall be exempted for the goods as follows: passenger luggage, parcels, samples, free-of-charge goods, tax-free goods, re-import goods, goods imported by a government agency or government operated enterprise, or bonded goods imported by a bonded factory, EPZ enterprise, agricultural biotechnology park or science park enterprise.

(3) Except for the declaration of which the taxable value will be affected (for example, any amount paid or payable which shall be added into the taxable value pursuant to Paragraphs 1 to 4, Item 3 under Article 29 of the Customs Act, or the deductible amount pursuant to Article 11 of the Enforcement Rules of the Customs Act or Item 2 under Article 30 of the Customs Act), such form is not required. However, should there be no special seller-buyer relationship, it shall be noted as “N” in column No.13 on the declaration form.

8. Circumstances where the Certificate of Origin (C/O) is required:

(1) As required in the import regulation of the goods;

(2) Deemed necessary by the customs, according to Article 28 of the Customs Act, to request the tax-payer to provide C/O.

(3) For the goods listed in Category II being granted with preference tariff rate subject to WTO’s LDCs preferential tariff treatment or any Free Trade Agreements signed by and between any countries and R.O.C.

9. Catalogs, specifications or graphs: upon request of the customs.

10. Import vehicle equipment ledger (if applicable)

11. Others: any document requested subject to any laws or regulations regarding the import goods. For example: a pesticide import permit together with a license for dealing in pesticides are required, should the import goods be classified as “pesticide” in the Consolidated List of Commodities Assisted by Customs for Import Examination. If the importer is not the license holder, an authorization letter issued by the holder shall be attached additionally.

V. Application for CY Container’s Release Alongside Vessel after Cargo Examination

The CY container shall be stored in a container terminal upon arrival; however, for the goods complying with the relevant regulations under Regulations Governing the Examination of Imported or Exported Goods, the importer may apply for Release Alongside Vessel after Cargo Examination.

VI. Reception Units of Import Declaration

1. Branches:

(1) Declarations submitted to the Import Section (or sub-section):

A. Online C1 or C2 declarations and offline declarations (including the self-declarations but with the exception of unaccompanied baggage declared by passengers);

B. Online C3 declarations: cargo released inside the warehouse after examination, triangular trade, or shipment returned abroad upon arrival.

(2) Declarations submitted to the Inspection Section (or sub-section):

A. Online C3 declarations excluding those above-mentioned;

B. The self-declarations of unaccompanied baggage by passengers.

(3) Declarations submitted to Hualian Branch or Suao Section of Hualian Branch will be processed by its Import Section (or sub-section).

(4) Importers may submit the declarations based on the location of storage at their own discretion; however, special declarations (with Duty Treatment Code 5B) may only be declared to the Import Section of the main customs office.

2. Main customs office:

(1) Declarations submitted to the clearance sections of Import Department:

A. Online C1, C2, and C3 declarations (which limit to those regarding (a) Released Alongside the Vessel after Cargo Examination and, (b) cargo examined inside the warehouse, (c) triangular trade, or (d) shipment returned abroad upon arrival, self declarations but exclude those of unaccompanied baggage declared by passengers) and offline declarations;

B. Overdue declarations (i.e. declarations delayed more than 35 days since the date of import): Such declarations shall be submitted to the relevant section(s) after writing off the overdue records with the sub-section supervising overdue cargoes.

C. Miscellaneous declarations, which include:

(A) Re-Transshipment/ Transit Applications (with the original transit application number)

(B) Declarations of salvaged materials or discarded containers; and

(C) Declarations without import manifest.

D. Special declarations with Duty Treatment Code 5B.

(2) Declarations submitted to the Examination Section of Import Department: C3 declarations except for those mentioned in (1)A.

3. Reception units and their codes: reception units are decided according to goods storage locations; each unit has an individual clearance code and is supervised by the corresponding customs department/unit. Kindly be noted that declarations, whether with written document or by electronic transmission, shall be submitted to the customs department/unit supervising the storage location of the declared goods.

Service Phone No.: (02) 24202951 ext. 2101 or 2102 (Section I, Import Division)