In accordance with Article 18 of the "Customs Act",  to expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then scrutinizing declaration after release. Except for the duty-payer or related person who has been notified that the imports will be subject to a post-clearance audit, Customs shall notify the duty-payer of any refundable or recoverable duty found within six months following the date of release. After the expiry of this prescribed period the payment of duty originally made shall be considered final. 

Taipei customs stated that the amount of the duty being recovered (including customs duty, value added tax and commodity tax, etc.) was around NTD 44.5 million and the amount of the duty refund was around NTD 1.5 million in 2023 due to modification of tariff numbers by customs after conducting post-clearance audit on C1 import declaration forms (free of review documents, free of examination during customs clearance). Of these, machinery, electrical machine and stone accounted for 35.1%; ceramic glass products accounted for 21.9%. The growth rate of the amount of the duty being recovered in 2023 was 27% higher than 2022. 

Taipei customs further stated that the clarification of tariff number is closely associated with the import regulations and trade statistics. Taipei Customs suggests importers can apply to customs for an advance tariff classification of imported goods prior to importation in accordance with Article 21 of the "Customs Act" and "The Regulations Governing the Implementation of Advance Tariff Classification Ruling on Imported Goods" if they are unaware or doubtable of which tariff numbers should be classified. 

Taipei Customs will periodically hold "Cargo Clearance and Import and Export Related Regulations Workshop" to disseminate information regarding tariff numbers classification to the public, so as to promote the ratio of importers' accurate declaration for tariff numbers. In the meantime, Taipei Customs will timely review related administrative regulations to provide barrier-free customs clearance environment, as well as effectively reduce the possibilities of disputes between importers and customs arising from different views on tariff numbers.