According to Paragraph 2, Article 2 and Article 7 of the “Operational Regulations Governing the Correction of Import/Export Declarations”, an application for the correction of import/export declarations shall be made to the customs within 6 months from the next day the cargo is released. Applications behind the deadline will not be accepted.

Besides,in accordance with Article 45-3 fo the "Customs Anti-smuggling Act",before the Customs,national taxation authority or any other law enforcement agency received a tip-off or started an investagation,voluntarily files an application to Customs for correcting errors contained in a goods declaration,he or she shall be exempt from penalties. 

Contact Point: Import Subsection III,Classification & Valuation Section I, Clearance Division I

TEL:+886-3-383-4265 ext. 213