Time Frames for Processing Applications
|
Items of Application |
Processing Time |
|---|---|
|
1. Goods Release under Deposit (Declarations Pending for Appraisal and False Ones Excluded) |
Immediately Upon Request |
|
2. Deposit Refund (Recoverable Duty Cases) |
25 Days |
|
3. Deposit Refund (Non-recoverable Duty Cases) |
14 Days |
|
4. Tariff Classification Applicable to the Complete Machinery with Equipment as One Set |
10 Days |
|
5. Tariff Reduction or Exemption |
5 Days |
|
6. Duty Exemption of the Supplementary Imports as Compensation or Replacement for the Goods Damaged or not in Conformity with the Specifications and Quality |
10 Days |
|
7. Report of Short/Over-Unloaded and Short/Over-Loaded Import Goods |
7 Days |
|
8. Account Charging for Customs Duties on Raw Materials Imported for the Manufacture of Export Articles |
30 Days |
|
9. Tax Refund for the Re-exportation or Destroyed-under-Customs-supervision of the Duty-paid Import Goods |
14 Days |
|
10. Tax Refund for Over-levied or Short-reimbursed Duty |
10 Days |
|
11. Completion of Customs Declaration Formalities Prior to the Customs Sale of Import Goods in the Case Where the Importer Failed to Make Declaration or Pay Duty within the Time Limit |
4 Days |
|
12. Issuance of Import Declaration Duplicates |
5 Days |
|
13. Refund of the Balance from the Sale of Import Goods in the Case Where the Importer Failed to Make Declaration or Pay Duty within the Time Limit |
5 Days |
|
14. Redemption of the Goods Sold off by the Customs |
7 Days |
|
15. Issuance of Delivery Verification Certificates of Strategic High-tech Commodities |
5 Days |
|
16. Post-release Duty Payment for Import Goods |
30 Days |
|
17. Extension of the Time Limit for Correcting Formalities or Returning the Goods in the Case Where Import Goods Shall Be Released after Taxation with Corrected Import Permits or Related Evidential Documents or Returned within a Given Time Limit |
5 Days |
|
18. Issuance of Duplicates of Tax Statements (Duty-paid) |
3 Days |
|
19. Re-issuance of Tax Statements (Duty-unpaid) |
Immediately Upon Request |
|
20. Consolidated Monthly Duty Payment |
30 Days |
|
21. Advance Rulings on Customs Tariff Classification on Imported Goods |
30 Days (Consulting with International or Domestic Institutions or Professionals is necessary, processing time could be postponed to 120 Days) |
|
22. Review when Dissatisfied with the Result of Advance Rulings on Customs Tariff Classification on Imported Goods |
30 Days |
|
23. Extension of the Period for the Validity of Approved Advance Tariff Classification Ruling |
7 Days |
|
24. Extension of Submitting Evidential Documents for Duty Exemption, Extension of the Period for the Rental and Usage of Import Goods, Extension of the Period for Re-exportation |
6 Days |
|
25. Deposit Refund via Wire Transfer |
3 Days |
|
26. Cargo Re-examination |
3 Days |
|
27. Inspection Exemption of Shipments Pickup Alongside the Vessel (Productive Enterprises/ Strategic Alliance Vendors/AEO import traders) |
5 Days |
|
28. Correction of Import Declaration |
14 Days |
|
29. Advance Rulings on Customs Valuation on Import Goods |
45 Days (Consulting with International or Domestic Institutions or Professionals is necessary, processing time could be postponed to 90 Days) |
|
30. Review Appeal to Result of Advance Rulings on Customs Valuation on Import Goods |
20 Days |
|
31. Advance Rulings on Country of Origin on Import Goods |
2 Months (The processing time period shall start from the next day after the informed due date for those applications required for supplements.) |
|
32. Review Appeal to Result of Advance Rulings on Country of Origin on Import Goods |
30 Days |
|
Items of Application |
Processing Time |
|---|---|
|
1. Correction of Export Declaration |
14 Days |
|
2. Cargo Receiving of Shutout/Log-out Export Cargo |
3 Days |
|
3. Inspection Exemption of Shipments Shipping Alongside the Vessel (Productive Enterprises/ Strategic Alliance Vendors/AEO export traders) |
5 Days |
|
4. Extension of the Period for Re-importation |
5 Days |
|
Items of Application |
Processing Time |
|---|---|
|
1. Bonded Warehouses under Autonomous Management |
30 Days (Depending on On-site Verification) |
|
2. Suspension or Resumption of Bonded Warehouses |
7 Days (Depending on On-site Verification) |
|
3. Consolidated Monthly Report for the Self-provided Bonded Warehouses |
5 Days |
|
4. Establishment of Bonded Factories |
45 Days (Depending on On-site Verification) |
|
5. License Renewal of Bonded Factories |
15 Days (Depending on On-site Verification) |
|
6. Verification of Bonded Factories |
19 Days (Depending on On-site Verification) |
|
7. License Correction of Bonded Factories |
15 Days |
|
8. Review and Seal Affixation on Bonding Account Book of Bonded Factories |
3 Days |
|
9. Hire of Warehouses Outside Bonded Factories |
12 Days (Depending on On-site Verification) |
|
10. Annual Inventory of Bonded Factories |
5 Days |
|
11. Inventory Entrusted to a Certified Public Accountant of Authorized Bonded Factories |
5 Days |
|
12. Inventory without Production Shutdown or Holiday Inventory of Authorized Bonded Factories |
5 Days |
|
13. Takeover and Inventory of Bonded Factories |
3 Days |
|
14. Entrusted Processing of Bonded Factories |
7 Days |
|
15. Annual Inventory Postponement of Bonded Factories |
5 Days |
|
16. Repeal of Bonded Factories |
19 Days (Depending on On-site Verification and whether tax payment is made or not) |
|
17. Review on Duty Repayment for Domestic Sales of Bonded Goods |
5 Days |
|
18. Resale of Bonded Raw Materials |
5 Days |
|
19. Consolidated Monthly Report on Domestic Sales of Bonded Goods |
7 Days |
|
20. Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent |
14 Days |
|
21. Extension of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent |
7 Days |
|
22. Cancellation of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent |
14 Days |
|
23. Appraisal and Destruction of Substandard Products, Idle Stock and Waste Material |
18 Days |
|
24. Disaster Damage of Bonded Warehousing Goods |
12 Days |
|
25. Off-factory Processing of Bonded Factories |
5 Days |
|
26. Registration of Bonded Trucks, Bonded Containers and Barge Vessels |
10 Days (Depending on On-site Verification and the way of submitting guarantee deposit) |
|
27. License Revision of Bonded Trucks, Bonded Containers and Barge Vessels |
7 Days (Depending on On-site Verification) |
|
28. License Reissuance, Modification or Renewal of Bonded Trucks, Bonded Containers and Barge Vessels |
7 Days (Depending on On-site Verification) |
|
29. License Cancellation of Bonded Trucks, Containers and Barge Vessels |
15 Days (Depending on On-site Verification) |
|
30. Approval of Providing Maintenance and Repair of Bonded Factories |
7 Days |
|
31. Review of False Inventory of Bonded Factories |
9 Days |
|
32. Establishment of Bonded Warehouses |
45 Days (Depending on On-site Verification and the result of guarantee bond) |
|
33. Cancellation of Bonded Warehouses |
19 Days |
|
34. Modification of Bonded Warehouses |
14 Days (Depending on On-site Verification) |
|
35. Establishment of Logistics Centers |
45 Days (Depending on On-site Verification and the result of guarantee bond) |
|
Items of Application |
Processing Time |
|---|---|
|
1. Report on the Assignment of Material Numbers |
7 Days |
|
2. Review of Accounting Books and Records |
12 Days |
|
3. Report on the Use of Consumptive Materials for Self-provided Machinery and Equipment |
7 Days |
|
4. Approval and Correction of Bill of Materials |
7 Days |
|
5. Report on Disaster Damage or Theft of Duty-free Goods |
12 Days |
|
6. Report on Short-/Over-shipped or Damaged Cargoes |
7 Days |
|
7. Survey, Sample Inspection or Sampling |
Immediately Upon Request |
|
8. Consolidated Monthly Declaration |
7 Days |
|
9. Outsourced Repair, Inspection or Test |
7 Days |
|
10. Direct Export of Outsourced Processing Products |
7 Days |
|
11. Extension of Time Limit for Returning Goods Transported to Tax or Bonded Area for Processing, Repair, Inspection or Test |
7 Days |
|
12. Report on Annual Inventory Ahead-schedule or Postponement of Annual Inventory |
7 Days |
|
13. Approval and Cancellation of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent |
14 Days |
|
14. Issuance of Temporary Control Number |
5 Days |
|
15. Postponed Submission of Inventory Lists and Final Settlement Statements |
7 Days |
|
Items of Application |
Processing Time |
|---|---|
|
1. Carrier Registration |
21 Days (Depending on the test result of CPT network) |
|
2. Revisal or Reissuance of Carrier Registration Certificate Registration of Modification of Carriers |
7 Days (Depending On On-site Verification) |
|
3. Cancellation of Carrier Registration Certificate |
15 Days
|
|
4. Establishment of Warehouses |
45 Days (Depending On On-site Verification) |
|
5. Modification of Warehouses |
14 Days (Depending On On-site Verification) |
|
6. Registration of Container Terminals |
45 Days (Depends On Inspection) |
|
7. The Use of Self-provided Seals |
30 Days |
|
8. Approval of Self-prepared Container Seals |
21 Days |
|
9. Autonomous Management of Warehouses |
30 Days |
|
10. Weighing Supervision for Auctioned Goods |
3 Days |
|
11. Installment Payment for Customs Duty and Fine |
30 Days |
|
12. Approval and Correction of Self-prepared Seals |
18 Days (Depending on the assessment of competent authority) |
|
13. Application for Customs Clearance Data |
21 Days |
|
14. Purchase of the Import and Export Trade Statistics CD |
21 Days |
|
15. Proprietors File an Application for Advice Protection |
50 Days |
|
16. Proprietors File an Application for Extension of Advice Protection Period |
50 Days |
|
17. Proprietors File an Application for Changes to the Information of Advice Protection |
14 Days |
|
18. Proprietors File an Application for Supplementary Information of Advice Protection |
14 Days |
|
19. Registration of Freight forwarders |
30 Days |
|
20. Revisal or Reissuance of Carrier Registration Certificate Registration of Modification of Carriers |
14 Days |
|
21. Establishment of Customs Broker Firms |
30 Days |
|
22. Issuance of Customs Broker Business Permits |
21 Days (Depending on On-site Verification) |
|
23. Renewal of Customs Broker Operating Licenses (On-site Verification Required) |
7 Days (14 Days) (Depending on On-site Verification) |
|
24. Employment of Customs Clearance Agents |
14 Days (Depending on the reply from District Prosecutors Office and Disciplinary Court.) |
|
25. Resignation of Customs Clearance Agents |
3 Days |
|
26. Revocation of Customs Broker Operating Licenses |
21 Days |
|
27. Reduction of Cargo Inspection Rate |
55 Days |
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Administrative Procedure Act Article 51
Unless otherwise provided by law, an administrative authority shall establish and announce by a public notice the time periods required for processing various categories of applications filed by the people under law and regulations.
In the absence of processing time period established and announced under the preceding paragraph, the processing time period shall be two months.
Where an administrative authority is unable to complete the process within the time period established in pursuance of the two preceding paragraphs, the process may be extended to the extent of the original processing time period, but for once only.
In the circumstance referred to in the preceding paragraph, the applicant shall be notified of such extension prior to the expiration of the original processing time period.
Where an administrative authority is prevented from processing its business by an act of God or any other event not attributable to it, the processing time period shall stop running until the discontinuation of such event.
-
The processing time above doesn’t include
- The time other agencies need.
- The time starts from the day the applicants are informed to complete the supplementary or corrected documents and ends in the day they submit the required documents.
-
The processing time excludes 3 consecutive holidays.
Amended and Promulgated on December, 2021