To enhance the orderliness of customs clearance, reinforce traders’ awareness of legal compliance, and fully implement risk management, Taiwan Customs adopted the World Customs Organization (WCO) Guidelines for Post-Clearance Audit in September 2020 and introduced a compliance self-assessment mechanism for traders. This mechanism enables businesses to review their customs clearance records, transaction documents, internal control systems, and levels of legal compliance before Customs initiates a post-clearance audit. By doing so, businesses mitigate the risk of violations and penalties and facilitate the joint establishment of a transparent, cooperative, and sustainable customs environment.
Taichung Customs stated that, amid the rapidly evolving global trade environment, insufficient familiarity with relevant laws and regulations often results in traders making errors in declaring the customs value or tariff classification of imported goods. By voluntarily submitting pertinent information and evidence prior to the commencement of a post-clearance audit and receiving guidance from Customs, traders can effectively mitigate the risk of violations and penalties arising from regulatory unfamiliarity, while simultaneously enhancing their legal awareness and compliance culture.
Taichung Customs further emphasized that the provision of such guidance does not constitute a relaxation of regulatory oversight. Instead, it enables traders to conduct a preliminary review of potential declaration inaccuracies or misclassifications before the post-clearance audit begins and to voluntarily disclose relevant facts accompanied by supporting documentation. Through the establishment of a structured, bidirectional communication mechanism, this approach facilitates cost reduction and efficiency enhancement for traders in achieving compliance requirements, while also enabling Customs to more accurately define audit scopes and thereby improve administrative effectiveness.
Taichung Customs calls upon traders to immediately examine all relevant transaction documents and declaration records related to imported goods after receiving the “Trader Compliance Self-Assessment Form.” If any declaration inaccuracies are found, traders shall proactively report such findings to Customs, submit supporting evidence, and duly fulfill their obligation to cooperate with the ensuing investigation. This proactive cooperation not only facilitates clarifying the facts of the case and speeding up the processing, but also enables traders to obtain the chance to reduce or waive penalties in accordance with relevant laws and regulations. Through these measures, Taichung Customs seeks to achieve a mutually beneficial outcome for both Customs and the taxpayers.
Contact Information:
Mobile & Non-intrusive Inspection Division, Taichung Customs.
TEL: +886-4-26582500 ext. 217 Mr. Hsiao