Customs Administration of the Ministry of Finance stated that, as the construction industry prioritizes efficient, environmentally friendly, and cost－conscious construction methods, traditional wooden formwork has been widely replaced by metal alternatives. Metal formwork not only allows for modular design but also offers the benefits of being lightweight, durable, and smooth, making the construction process both efficient and sustainable with its high level of reusability. However, taking imported aluminum formwork as an example, applicable tariffs, tax rates, and import regulations vary depending on the usage model and import status. Customs Administration would like to remind importers to pay attention to key distinctions to ensure correct tariff classification and accelerate the clearance process.
Customs explained that there have been frequent inquiries regarding the tariffs for “Aluminum Formwork” made in Mainland China. Common aluminum formwork goods generally fall into three categories: “Aluminum Formwork Systems,” “Loose Aluminum Formwork,” and “Structural Aluminum Formwork.”. “Aluminum Formwork Systems” refer to complete sets of formwork with mold characteristics used for pouring construction concrete. They are under heading 8480 “Moulds” and classified under tariff code 8480.60.00 “Moulds for mineral materials” with 4％ duty rate under Column 1; “Loose Aluminum Formwork” refer to detachable formwork without mold characteristics. They are under the category of “Aluminum Articles” and classified under tariff code 7616.99.90 “Other articles of aluminum” with 5％ duty rate under Column 1. Both items belong to the category of Mainland China products permitted for import; “Structural Aluminum Formwork” refers to formwork used as building structures. They are under heading 7610 “Aluminum structures” and classified under tariff code 7610.90.00 “Other aluminum structures and parts thereof, finished” with 7％ duty rate under Column 1. These are categorized as Mainland China products subject to conditional import permitted.
Customs Administration further pointed out that because the appearances of various aluminum formwork products are similar, it couble be difficult to distinguish them correctly. When declaring for import clearance, importers are requested to provide original manufacturer catalogs, engineering drawings, and material lists for Customs inspection. If importers have doubts regarding the tariff classification of such goods, they may submit an “Application for Advance Tariff Ruling on Imported Goods” along with relevant data to Customs at the port of entry before the goods are imported to protect their rights and speed up the clearance process.
Phone:（02）25505500 ext．1004
Customs Administration, Ministry of Finance stated that export trade statistics are derived from export declarations, which include key data such as the Free on Board (FOB) price, commodity classification codes (CCC codes), destination countries, and statistic quantities and weights (net weight). In recent years, Customs has actively promoted customs clearance facilitation, resulting in a high percentage of declarations being processed through the “Bypass and no document review” channel (Channel 1). Therefore, the accurate entry of each field in the declaration is closely related to the accuracy of trade statistics, and relies on the joint efforts of Customs, customs brokers, and exporters.
Customs Administration pointed out that, according to the Manual of Advance Cargo Clearance System – Export Chapter (hereinafter referred to as The Manual of Clearance – Export Chapter), Field 40 of the export declaration form should be filled with “FOB price (New Taiwan Dollar).” This value is calculated by multiplying the FOB price amount of the goods stated in the export license, invoice, or other value certificate by the foreign currency exchange rate.
To improve the accuracy of FOB (Free On Board) export price statistics, Customs Administration has compiled the following recent cases of errors in FOB export price declarations as a reminder to customs brokers and exporters:
1. Currency errors or misplaced decimal points/thousands separators: For example, misentering a unit price of 12.345 as 12,345, which results in the FOB price of exported goods being overreported by 1,000 times.
2. Incorrect declaration of valuation for processing-trade exports (for cases where only a processing fee is charged): According to The Manual of Clearance – Export Chapter, the FOB price in such cases should be the CIF (Cost, Insurance, and Freight) price of the original import declaration plus the processing fee, and the processing fee should be filled in the other declaration items in Field 46 of the export declaration. If the import price or processing fee is incorrectly filled in during the declaration, it will result in an error in the declaration of the FOB price of the exported goods.
To ensure the accuracy of export trade statistics, Customs Administration, Ministry of Finance urges customs brokers and exporters to pay attention to the above cases, accurately declare export FOB prices, and proactively apply for corrections if errors are found after customs declaration.
Phone: (02)25505500 ext.2809
","issued":"Secretariat","pubDate":"2026-05-14T00:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=65b1dcc598b64a90931311d6c0a5102c"},{"title":"Customs post-clearance audit guides traders to self－assess regulatory compliance to create a win－win","description":"Customs Administration of the Ministry of Finance adopted the World Customs Organization’s （WCO） guidelines for post－clearance audit in 2020, introducing the self－assessment system to help traders comply with regulations. Under this mechanism, Customs provides a compliance self－assessment form to traders, as well as guidance on completing the form, before conducting the post－clearance audit. Traders that submit voluntary disclosure with factual evidence to Customs will be exempted from penalties under Customs Anti－Smuggling Act. Since this measure was implemented, nearly 40％ of traders have been exempt from penalties due to voluntary disclosure. Customs also obtains the actual transaction prices provided by the trader. The benefits can be described as a win－win in both information and payment transparency.
The Administration further stated that the traders must inspect their import－related accounting books and declaration materials within six months to check for any errors, omissions, or violations during the self－assessment process. In the case that there are any omissions, and the trader voluntarily discloses and makes supplementary tax payment before Customs conducts the post－clearance audit, they will be exempted from penalties. However, if Customs has already conducted the post－clearance audit, and the trader then voluntarily discloses and cooperates with investigations, they will still be penalized, although the penalties may be reduced according to Reference Table for Fines and Multiples of Punishments for Anti－Smuggling Cases.
The Administration appeals to traders to declare the correct customs value for imported goods. If any errors in the declaration are discovered, traders should voluntarily apply for corrections before the post－clearance audit to avoid penalties. Upon receiving the compliance self－assessment form, traders may directly inquire with the issuing Customs office regarding legal matters or how to correct declaration errors to protect their rights.
Phone: （02）2550－5500 ext．2780
To enhance customs clearance efficiency and security while supporting future trade and economic development, Customs Administration of the Ministry of Finance (MOF) launched the Digital Customs Transformation Program in 2025. This five-year program adopts emerging information and communication technologies to build a resilient, efficient, and next-generation customs information environment, strengthening Taiwan’s competitiveness in international trade.
Customs Administration stated that, to comprehensively modernize the customs clearance information service environment, the Digital Customs Transformation Program will be implemented progressively through four major pillars:
1. Reshaping the Integrated Single Window
Establishing a next-generation Customs-Port-Trade (CPT) Single Window platform and enhancing existing service portals to strengthen inter-agency collaboration, expand paperless clearance, and improve service quality.
2. Developing Intelligent Customs Services
Building a customs data analytics platform, modernizing express cargo declaration processing, and introducing intelligent mobile customs services to enable smarter and more secure clearance operations.
3. Advancing the Transformation of Customs Services
Deploying an agile cloud computing environment to lighten required equipment, enhance service availability, and improve flexibility in resource allocation.
4. Enhancing Off-Site Backup Environment
Enhancing off-site backup facilities and reinforcing cybersecurity and network infrastructure to ensure stable and uninterrupted customs clearance services.
Customs Administration further emphasized that the CPT Single Window and the Advance Cargo Information System provide round-the-clock, year-round cross-agency customs clearance and licensing approval services. These systems process more than 300 million clearance-related applications annually and collect over NT$600 billion in taxes and fees each year, making them critical national infrastructure.
Through this program, Customs Administration aims to accelerate digital transformation and move toward a future of secure, resilient, and intelligent customs clearance.
Phone: (02)2550-5500 ext.2404
The Customs Administration of the Ministry of Finance stated that Chairman Su Jia－Chyuan of the Taiwan－Japan Relations Association and Chairman SUMI Shuzo of the Japan－Taiwan Exchange Association signed the memorandum on cooperation in regional customs on December 4, 2025, during the 49th Taiwan－Japan Economic and Trade Conference. This marks the third time that Taiwan and Japan have signed a regional customs cooperation memorandum, which carries significant meaning for enhancing bilateral customs exchanges.
Director General（DG）Baba Yoshiro of Kobe Customs, along with Japanese customs officers, attended the signing ceremony in Taiwan as witnesses. On the Taiwanese side, Director Liu Fang－Chu of Kaohsiung Customs and Deputy Director Wu Shu－Hua of Department of Planning of the Customs Administration also attended the ceremony.
The Customs Administration explained that DG Baba of Kobe Customs led a delegation to visit Kaohsiung Customs in May this year, where they exchanged views regarding the content of the memorandum, demonstrating the importance both sides place on their cooperation. Through this memorandum, Kaohsiung and Kobe Customs will further enhance regional cooperation, exchange views on customs－related issues, and share experiences in implementing relevant measures. Regular meetings will be held to conduct on-site visits and experience exchanges, serving as a reference for future improvements in enforcement measures.
The Customs Administration further added that Taiwan and Japan have actively promoted regional customs cooperation. The first memorandum on cooperation in regional customs was signed between the Songshan Branch of Taipei Customs and the Haneda Branch of Tokyo Customs on February 18, 2022, and another between Keelung Customs and Yokohama Customs on December 12, 2023. Following the signing of these memoranda, several bilateral meetings and visits have been conducted, during which both sides exchanged views on customs clearance measures, enforcement operations, tax refund services for travelers, etc., reaching fruitful results.
The signing of the memorandum on cooperation between Kaohsiung and Kobe Customs－both of which handle maritime and air transport operations－will further expand the scope of customs cooperation between Taiwan and Japan and mark a new milestone in the development of Taiwan’s international customs affairs.
Phone: （02）2550－5500 ext．1038
With the increasing frequency of global trade, country-specific trade statistics serve as an essential foundation for the government in formulating economic policies with their trading partners and in conducting international economic and trade negotiations. They also constitute an indispensable foundation for market research and operational analysis in the private sector. Accordingly, Customs Administration urges importers to accurately declare the country of origin for imported goods to ensure the integrity and quality of trade statistics.
Customs Administration emphasizes that, in accordance with the United Nations’ International Merchandise Trade Statistics (IMTS) standards, countries should use the country of origin as the statistical basis when declaring imported goods. Pursuant to the Import Section of the Customs Manual for Advance Cargo Declaration and Clearance, Box 36 of the import declaration form requires the name of the country of origin and its corresponding code. For example, if the imported goods are primarily manufactured in Vietnam, but are shipped from Hong Kong to Taiwan while the foreign seller is located in Singapore, the country of origin must be declared as Vietnam – not Singapore or Hong Kong.
After reviewing recent import trade statistics, Customs Administration identified several recurring errors in country-of-origin declarations. Importers are therefore reminded to carefully review and comply with proper reporting practices. Common errors include:
1. Confusion Caused by Similar Pronunciation of English Country Names
For instance, some importers have mistakenly selected SZ (Eswatini) instead of CH (Switzerland) due to similarities in pronunciation.
2. Typographical Errors Resulting from Adjacent Keyboard Keys
Examples include entering ST (Sao Tome and Principe) instead of SG (Singapore), KE (Kenya) instead of KR (Republic of Korea), or CH (Switzerland) instead of CN (China).
To maintain the accuracy and credibility of trade statistics, importers are strongly urged to exercise due diligence when declaring the country of origin and its corresponding code.
Phone: (02)2550-5500 ext.2806
","issued":"Secretariat","pubDate":"2025-12-09T13:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=223bad2a6c0f4e8f8dbb96372dcc3f2d"},{"title":"MOF Raises Duty－Free Allowance for Personal Effects and Increases Duty－Free Liquor Limit for Inward Passengers","description":"The Ministry of Finance （MOF）, taking into comprehensive consideration factors such as the Consumer Price Index, national income, international price levels, and global trends, has amended Article 11 of the Regulations Governing the Declaration, Inspection, Duty and Release of Personal Luggage or Goods of Inward Passengers. Effective 26 June 2024, the duty－free allowance for inward passengers’ personal and household effects has been raised from NT＄20,000 to NT＄35,000. Furthermore, in response to the surge in outbound travel and growing consumer demand in the post－pandemic period, the MOF has amended Article 11 and the Attachment to Article 4 of the Regulations. Effective 25 January 2025, the duty－free limit for liquor products carried by inward passengers for personal use has been increased from 1 liter to 1.5 liters.
Customs Administration of the MOF explained that inward passengers whose personal and household effects exceed the duty－free allowance of NT＄35,000 must voluntarily proceed to the Red Channel for declaration. Passengers carrying commercial goods intended for sale must also proceed to the Red Channel and complete import clearance procedures under the name of a company, as such goods do not fall within the scope of personal－use items.
In addition, inward passengers aged 18 or over are allowed to carry up to 1.5 liters of liquor products （regardless of the number of bottles） for personal use and be exempt from duty when entering Taiwan via the Green Channel. Passengers carrying liquor in excess of the duty－free allowance must proceed to the Red Channel for declaration. Within the maximum limit of 5 liters （regardless of the number of bottles, but limited to 1 liter for liquor originating from Mainland China which is not open for import）, passengers may apply for duty－payment release for the portion exceeding the duty－free allowance. If the liquor carried exceeds the maximum limit, an alcohol importer business license must be submitted to Customs for import declaration, or the excess portion must be either returned or abandoned by the passenger with written declaration. Failure to declare liquor exceeding the duty－free allowance will result in confiscation and fines pursuant to Paragraph 4, Article 45 of the Tobacco and Alcohol Administration Act.
Customs Administration further noted that increasing the duty－free allowance for inward passengers’ personal and household effects will reduce the number of passengers required to declare at the Red Channel, thereby expediting clearance procedures and better meeting public needs. To assist the public in understanding the amended regulations and relevant requirements, information on customs clearance for passengers and contact details for field customs offices has been posted on the Customs Administration website （https://web.customs.gov.tw） under the “Travelers” section.
Tel:（02）2550-5500 ext．2528
","issued":"Secretariat","pubDate":"2025-12-05T17:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=8a071deb438f4fa0b3a72f3f45ea138b"},{"title":"Customs Urges the Public Not to Purchase Pork Products Online to Prevent the Spread of African Swine Fever","description":"To prevent the spread of African Swine Fever （ASF）, Customs Administration of the Ministry of Finance urges the public not to purchase or import pork and pork products, classified as quarantine－regulated items, through cross-border e－commerce platforms. The public is also reminded to be aware of customs declaration requirements to avoid violations and possible penalties.
Customs Administration states that all goods imported via marine or air express consignments or postal parcels－regardless of whether they were ordered through e－commerce platforms－are subject to comprehensive X－ray screening. Customs will further reinforce inspections on goods and parcels arriving from high－risk areas, including Mainland China, Hong Kong, Macau, Vietnam, and Thailand, by increasing physical examination rates and applying stricter scrutiny. In addition, quarantine detector dog teams from the Animal and Plant Health Inspection Agency （APHIA）, Ministry of Agriculture, will be deployed to assist in detection. When illicit importation of pork or pork products is identified, Customs will refer the case to APHIA in accordance with the Act on the Prevention and Control of Infectious Animal Diseases, and offenders may face substantial fines or criminal investigation depending on the severity of the violation. The public is strongly advised not to take any risks, as penalties are severe.
Customs Administration further explains that quarantine-regulated goods－including plant and animal products, meat products, and other regulated categories－are subject to import regulations. To avoid inadvertently importing prohibited or restricted goods, the public is encouraged to consult the Cargo Classification and Tariff Search System（https://hscode.customs.gov.tw/）or visit the CPT Single Window （Customs Clearance Services → Certificate-Free Inquiry Services → Other Related Searches →（GC473）Import/Export Regulations Search） before making online purchases. If the goods are subject to import regulations, importers must obtain the necessary permits from the competent authorities in advance to ensure smooth customs clearance.
Finally, Customs Administration urges the public not only to avoid purchasing pork and pork products online but also to remind friends and relatives in Vietnam, Mainland China, Hong Kong, and other locations to comply with relevant regulations. Should any quarantine－regulated items be received inadvertently, they should be immediately turned over to APHIA for destruction. Customs will continue strengthening inspections and public outreach to jointly prevent ASF, combat smuggling, and safeguard Taiwan’s livestock industry.
Contact Number: （02） 25505500 ext．2521
","issued":"Secretariat","pubDate":"2025-12-04T00:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=76d54700c2874045acec9dc95ff60719"},{"title":"Launch of new and improved bonded warehouse goods reconditioning online application, providing operators with more accurate accounting information.","description":"To enhance the accuracy of accounting information about goods that undergo reconditioning in bonded warehouses, and assist operators in the early detection of typographical errors and other declaration errors, Customs Administration of the Ministry of Finance has established an electronic application process for bonded warehouse goods reconditioning on the Bonded Intelligent Service （BIS） Platform, which will be launched on September 25, 2025.
Customs Administration stated that the bonded warehouse goods reconditioning online application is different from the previous process where operators had to convert the application form into a scanned PDF or JPG image file and then upload it to the BIS platform. Instead, the newly launched program allows bonded warehouse operators to directly type online or download the Excel reconditioning form, fill it in, and then upload it. The system then reads this data and combines it with the operator’s warehouse entry and exit declarations for value-added analysis. It calculates the quantity of goods converted before and after reconditioning and automatically reconciles the entry and exit declarations and performs inventory settlement. An analysis form is generated for Customs and the system to determine whether the declaration number and quantity have been correctly filled in. If typos or other declaration errors are discovered during the process, Customs can promptly notify the operator to correct the declaration.
Customs Administration also explained that the newly launched program will classify the seven methods of reconditioning, namely “inspection, testing, sorting, classification, segmentation , assembly, and reloading,” into three categories which are “reconditioning one piece of goods into multiple pieces of goods,” “reconditioning multiple pieces of goods into one piece of goods,” and “the quantity before and after reconditioning is the same” according to their status before and after reconditioning. Before applying for reconditioning, operators must read the filling instructions carefully and choose the correct one to fill in.
Customs Administration would like to remind operators that, if there are any questions regarding the form, please feel free to contact them.
Contact Number: （02） 25505500 ext．2751
Customs Administration, Ministry of Finance announced that in order to protect taxpayers’ rights and promote harmony between taxpayers and tax authorities, it revised and promulgated the “Operation Directions for the Consultation of Customs Cases” （hereinafter referred to as the Directions） on July 15, 2025. The amendment introduces a new provision allowing the taxpayer ombudsmen to initiate the consultation when deemed necessary, thereby reducing differences in interpretation between the parties and helping to minimize disputes.
Customs Administration explained that the consultation system for customs cases serves as a communication platform between Customs and taxpayers. It enables both parties to engage in constructive dialogue and coordination regarding the facts or legal basis of the disposition, in order to resolve disputes and enhance administrative efficiency.
Customs Administration stated that under the Directions prior to this amendment, the consultation mechanism could only be initiated through three channels: approval by the supervisor of personnel in charge in the case, resolution by Customs Review Committee, or assignment by the Customs Director. Such initiation channels were relatively limited. Considering that the consultation mechanism also forms an integral part of protecting taxpayers’ rights, the revised Directions explicitly link the consultation mechanism with taxpayer rights protection matters. Under the new provision, taxpayer ombudsmen may also proactively initiate consultations when deemed necessary in dealing with taxpayer rights protection matters. This measure is intended to maximize the effectiveness of the system and further strengthen the protection of taxpayers’ rights.
Customs Administration concluded by noting that those seeking further information on the Taxpayer Rights Protection Act and the Directions may visit the ＂Laws and Regulations Database of the Republic of China（Taiwan）＂ website or access the Ministry of Finance’s Laws and Regulations Retrieving system for the latest updates.
Phone:（02）25505500 ext．1044
","issued":"Secretariat","pubDate":"2025-10-29T00:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=b20eb18de1e8453ea00e8d51184560ff"},{"title":"Taiwan Customs Show Impressive Enforcement Results, Seizing Over NT$470 Million in Counterfeits in H1 2025","description":"To safeguard intellectual property rights and the well-being of the public, Taiwan Customs continues to reinforce border enforcement against IPR-infringing goods. According to Customs Administration, Ministry of Finance, a total of 195 IPR violation cases were detected at the border in the first half of 2025. Over 30,000 counterfeit items were seized, with an estimated market value exceeding NT$470 million, demonstrating the dedication and effectiveness of Taiwan Customs’ efforts on IPR enforcement.
Customs Administration noted that the top three categories of seized counterfeit goods were pharmaceuticals, mobile devices, and household items. These products are closely tied to public health, digital security, and daily life. The importation of such counterfeits not only harms the reputation of rights holders but also poses serious risks to public health and social safety.
With the rapid growth of cross-border e-commerce, the majority of counterfeit goods seized were express parcels shipped from China and Hong Kong. These items are often smuggled in small quantities to evade Customs inspections. Customs Administration urges the public to be cautious about the sources of products when shopping online, so as to avoid purchasing illegal goods that infringe on intellectual property rights or violate laws and regulations.
To further improve the effectiveness of IPR border enforcement, Customs Administration emphasized its commitment to enhancing the professional expertise of its officers. By leveraging risk analysis and smart inspection technologies, Customs will continue to take proactive measures to prevent counterfeit goods from entering Taiwan, fostering a fair and secure environment for international trade.
Press Release Contact: Jenny Shih, Section Chief
Contact number: (02) 25505500 extension 2941
Customs has optimized the “Bonded Smart Service Platform” online application case data upload and review security mechanism. Starting May 20, applicants can upload sensitive data files, which improves the convenience of online applications and facilitates the paperless process.
Customs Administration of the Ministry of Finance explained that in the past, businesses could only upload non－sensitive data on the “Bonded Smart Service Platform” and had to check the “Non－confidential documents declaration” statement. If businesses need to provide sensitive data, they must save it on a CD and send it to Customs for review, which is time－consuming and labor－intensive for both businesses and Customs officers. In order to improve the service quality of bonded businesses, Customs has optimized the sensitive data security management mechanism and established a sensitive data upload service.
The online service provides two options: “Fill in or upload files as company sensitive data” and “Fill in or upload files that are not company sensitive data” for businesses to check when uploading data during the application process. Customs further explained that the system will control the sensitive data to be accessible only to case handling and review related personnel to ensure the protection and security of sensitive business data.
Customs emphasized that the sensitive data upload service is applicable to the online application of the nine major bonded areas, giving businesses the autonomy to upload data, which not only reduces the operating costs of businesses, but also improves the efficiency of case review, creating a win-win situation. Finally, Customs would like to remind businesses that data upload must be logged in with a certificate or mailbox verification code. If there are any problems in the operation, please contact “Customs－Port－Trade （CPT） Single Window” Customer Service Center （free service hotline 0800－299－889）.
Phone: （02）2550－5500 ext．2424
In an effort to deepen the public’s understanding of gender equality and foster a gender-friendly workplace environment, Customs Administration, Ministry of Finance has continuously held the annual “Gender－Friendly Workplace and Diverse Gender Imagery Creative Competition” from 2022 to 2025. The competition has invited Customs officers, industry stakeholders（including their family members）, and people over the age of 45 to actively participate. Over the past four years, the event has received 121 submissions and garnered over 22,000 public votes, effectively increasing public attention and support for gender equality.
Customs Administration stated that after the initial review, the submitted works were publicly posted on their Facebook fan page for the public to like and vote. The top three entries with the most likes received NT＄5,000, NT＄3,000, and NT＄2,000 in gift vouchers, respectively. The winning works were also turned into promotional materials by Customs Administration and four field Customs. These materials were posted in Customs inspection areas and other public spaces, as well as in collaboration with related industry partners to promote gender equality awareness.
In 2024, the best works were further integrated with popular music elements and showcased during Customs meetings and the Ministry of Finance’s Gender Equality Task Force meetings. These presentations received unanimous praise from attendees, effectively deepening and spreading gender equality awareness.
Customs Administration emphasized that participants, through various creative forms, demonstrated their respect for gender, inclusiveness, and understanding of diverse gender issues. The rich content of the works contributes to promoting public recognition of a gender－friendly environment. Moving forward, Customs Administration will continue to integrate diverse creativity and public participation mechanisms to strengthen the promotion of gender equality awareness, and calls on all sectors to work together to create a gender－friendly society where everyone can freely develop and realize their full potential.
Phone: （02）2550－5500 ext．1217
","issued":"Secretariat","pubDate":"2025-07-16T10:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=f02fb08403e6408090e66fd372737be4"},{"title":"Accurate Declaration of Export Destination Countries to Ensure High－Quality Trade Statistics","description":"In light of the increasingly dynamic global economic and trade environment, accurate country－specific export data is indispensable for understanding Taiwan’s trade relationships and developments with various economies. Such data serves as a critical reference for the government's international trade negotiations. To ensure the reliability and precision of trade statistics, Customs Administration urges exporters to accurately declare the “destination country and code” when submitting export declarations.
Pursuant to the Export Section of the Customs Manual for Advance Cargo Declaration and Clearance, Box 9 of the export declaration form requires the full English name and corresponding code of the final known destination country （or region） and locality of the goods. Exporters may refer to Section 51 of the Customs-Port-Trade Operation Codes: United Nations Location Codes （UN／LOCODE） for accurate entries. For example, if goods are ultimately destined for Brno, Czech Republic （code: CZBRQ）, but are transshipped via Hamburg, Germany（code: DEHAM）, the destination must still be declared as CZBRQ, not the transit location.
To ensure the accuracy of country－based trade statistics, Customs Administration has compiled recent cases of incorrect export destination declarations. Exporters are hereby reminded to carefully review and comply with proper reporting practices. Common errors include:
1.Confusion Caused by Similar English Country Names
Exporters have, for instance, mistakenly selected DM（Dominica）instead of DO （Dominican Republic）due to the similarity in their English names.
2.Typographical Errors Due to Adjacent Keyboard Keys
Examples include entering SH（Saint Helena, Ascension and Tristan da Cunha） instead of SG（Singapore）,or CM（Cameroon）instead of CN（China）.
In order to maintain the accuracy and credibility of trade statistics, exporters are strongly urged to exercise due diligence when declaring the country of destination and its corresponding code. If any discrepancy or error is identified after submission, exporters are encouraged to proactively apply for a correction to the declaration in accordance with relevant procedures.
Phone: （02）2550－5500 ext．2809
","issued":"Secretariat","pubDate":"2025-06-04T00:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=8954c04fd21c4161897b0bc70d7ee4ad"},{"title":"Importers who have questions about the expenses that should be added into the calculation of customs value may apply to Customs for an advance ruling on customs valuation.","description":"Customs Administration, Ministry of Finance announced that if importers have questions about which expenses should be added into the calculation of customs value of imported goods at the time of declaration, they may apply to Customs for an advance ruling on customs valuation. This can avoid recoverable duties or customs value investigations due to undeclared related expenses, thereby preventing the clearance of imported goods.
\nCustoms Administration explained that according to Article 29 of the Customs Act, the customs value of imported goods is determined and calculated on the basis of the transaction value. The term “transaction value” refers to the price actually paid or payable for the imported goods sold from the exporting country to Taiwan. That is, the total amount actually paid or payable by the buyer to the seller or their agent for the imported goods shall serve as the basis for calculation. Therefore, expenses such as commissions, brokerage, design fees, and royalties must be included in the customs value. If Customs discovers any underreporting of these expenses that should have been added to the customs value, it will impose the recoverable duty. If importers have questions about which expenses should be included in the customs value of imported goods, they may apply to Customs for an advance ruling on customs valuation before the goods are imported. To apply, the importer must complete the application form for advance ruling and submit the required supporting documents. The result of an advance ruling shall be valid for three years.
\nCustoms Administration stressed that applying for an advance ruling on customs valuation not only reduces disputes between importers and Customs, but also allows importers to better estimate operating costs, minimize administrative appeal cases, and expedite customs clearance. Importers are encouraged to make full use of this service.
If you have any questions, please feel free to contact Customs Administration for more information.
Tel: (02)25505500 ext. 2703
","issued":"Secretariat","pubDate":"2025-05-28T00:00:00","link":"https://web.customs.gov.tw/en/singlehtml/1867?cntId=61ae1ba09f894868b8f3c69aefd7aedd"},{"title":"Customs Urges Accurate Declaration of Tariff Code for “Dehumidifiers” to Expedite Clearance","description":"Taiwan is located in a subtropical climate zone, with an average annual relative humidity above 75%. As such, dehumidifiers have become a common household appliance. The applicable import tariff classification, duty rate, and import regulations for dehumidifiers vary depending on their composition, specifications, and intended use. Customs Administration of the Ministry of Finance reminds importers to pay attention to several key points to ensure accurate tariff code declaration and expedite the customs clearance process.
According to Customs Administration, with the plum rain season approaching, many importers have inquired about the correct tariff classification for dehumidifiers. Based on the chapter notes of the tariff and the explanatory notes of the Harmonized System (HS), household dehumidifiers equipped with built-in motors and weighing no more than 20 kilograms should be classified under tariff code 8509.80.90 “Other electro-mechanical domestic appliances,” with a 5% duty rate under Column 1. The import regulation is C02 (Some of the commodities under this item are subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs). If the dehumidifier does not meet the above conditions, it should be classified under tariff code 8479.89.10 “Air humidifiers, de-humidifiers” with a duty rate of 8% under Column 1. The applicable import regulations are C02 (Some products require inspection) and MP1 (Importation of Mainland China products in this category is conditionally permitted).
Customs Administration further states that, given the wide variety and styles of dehumidifiers on the market, if importers are uncertain about the classification of a new product, they may apply for Advance Tariff Classification Ruling by submitting the “Application for an Advance Ruling on the Tariff of Imported Goods” and relevant documents to the Customs office at the intended port of import. This helps protect their rights and speeds up the customs clearance process.
Phone: (02)25505500 ext.1004