After the import and export goods are declared through automated online customs, the customs computer expert system will determine the declaration as C1 (customs clearance without examination and inspection), C2 (clearance without inspection) and C3 (customs clearance of goods inspection), based on the level of the import/ export manufacturers, the source of the goods, the nature of the goods, and the customs broker. There are three customs clearance methods and they are described respectively as follows:
C1: Export goods can be shipped immediately for export; imported goods can be picked up from the warehouse with the computer-printed release notice and the original delivery document after completing the tax payment procedures. The original written declaration and other relevant documents shall be kept by the customs declarer for one year. If necessary, the customs may order it to send a supplement or go for inspection.
C2: After the customs declaration is made online, the customs declarant must submit a written declaration and original copies of other relevant documents before the end of customs office hours on the next day. Customs clearance will be released after verification and compliance.
C3: In addition to submitting the original written declaration and other relevant documents within the above opening time, the customs declarant should also apply for inspection of the imported goods with customs inspection officers within ten days from the date of customs declaration. The goods will then be reviewed, classified and valued by the business unit before being released through customs.