Kaohsiung Customs(高雄關)

Revenue Collection

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The Customs levies duty, on ad valorem, specific or tariff quota basis, on goods imported into the territory of the Republic of China (Taiwan) in accordance with the Customs Act, Enforcement Rules Governing the Implementation of the Customs Act, Customs Import Tariff and other regulations concerned.

1.Trade Statistics search

2.The duty leviable on the inbound passenger luggage:
   Customs duty
   Commodity tax
   Tobacco & Alcohol tax
   Health and Welfare Surcharge of Tobacco Products
   Value-added tax
   Trade promotion fee

3. Tariff Classification of Imported Goods
Importers need to classify the goods under the Customs Import Tariff which decides the duty rates of the imported goods. For more information, please check out our Tariff  Database.(http://portal.sw.nat.gov.tw/PPL/RedirectorNonLoginAction?appId=APGQ&privilegeId=GC451))

4. Customs Valuation of Imported Goods

The amount of import duty to be paid depends on customs value of imported goods.The customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the transaction value which is the price actually paid or payable for the imported goods sld from the exporting country to the Republic of China. If the customs value of the imported goods cannot be determined under the transaction value, there are five other methods of customs valuation shall be applied in hierarchical order under the Customs Act. The following five methods are transaction value of identical merchandise, transaction value of similar merchandise, deductive value, computed value, and fallback value.

The legislation governing the customs valuation is set out in Articles 29 to 35 of the Customs Act, and in Articles 11 to 19 of the Enforcement Rules of the Customs Act.

  • Date:2017-05-16
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