CUSTOMS ADMINISTRATION, MOF Order is hereby given, for the revision of Paragraphs 3 and 8 of "Operation Directions for Imported Used Cars Valuation" (revised directions shall come into force on 1st, January 2026)

This revision aims to simplify the customs valuation procedure for used cars brought in by inward passengers. Inward passengers who have studied, worked, or performed public duties abroad for more than one year may declare the importation of a used car by submitting the original purchase contract or order for the new car, proof of payment, and vehicle registration documents showing ownership by the inward passenger for over one year. Customs officers will then conduct the valuation and calculate depreciation in accordance with Table 2.