Some bottled sugar cane juice has been declared through Taichung customs without applying for document review or declaring for commodity tax. After customs review, it was determined to be diluted natural juice subject to an 8% commodity tax, according to  Paragraph 1, Article 8 of the Commodity Tax Act. The importer failed to declare as required, violating Subparagraph 10, Article 32 of the Act. In addition to recovering the evaded taxes, a fine will also be imposed.

Taichung Customs further explained that sugar cane juice, obtained by pressing and filtering sugar cane, belongs to natural juice if it is diluted and defined as  drinks according to Article 8, Paragraph 1 and Paragraph 3 of the Commodity Tax Act, commodity tax will also be levied.

Taichung Customs reminds that commodity tax is levied in accordance with the Taxable Commodities and Tax Rates or Tax Amounts listed in Chapter 2 of the Commodity Tax Act.The product under the  T (Subject to commodity tax) or T* ( Subject to commodity tax, partially) code in the instruction of customs requirements column for commodity classification are annotated codes for the levy of commodity tax for the importer's reference which commodity tax should be levied. The imposition of commodity tax should be based on whether the actual goods fall under the categories specified in the Commodity Tax Act. Importers are encouraged to apply for document review by filling in code [8](review of written documents) in the column of "Clearance Code(Applied)"on  import declaration if uncertain about the tax imposition, to avoid potential fines.

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