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Import Sea / Air Cargo Declaration

Import Air/ Sea Cargo Declaration
1. Declarant
2. Deadline of declaration
3. Mandatory documents
4. Levy of  duty and tax
5. Customs Import Tariff
6. Advance Tariff Ruling
7. Import regulations and Competent authorities

 

 

1. Declarant
   Duty-payers (recipients, B/L holders and cargo owners), or authorized Customs brokers shall file the import declaration to the Customs. If the cargo owners do not register as professional importers and the FOB price of the cargo exceeds US$ 20,000 or its equivalent, they have to apply to the Bureau of Foreign Trade (https://www.trade.gov.tw/English/) for import license.
   

 
2. Deadline of declaration
   The duty-payer shall declare imported goods to Customs within 15 days following the arrival date of transportation means carrying such goods. 

 

3. Mandatory documents
    An import declaration form shall be filled out and submitted along with a bill of invoice, packing list, and relevent documents required for importation.

 

4. Levy of  duty and tax
 4.1 Duty and tax
      Besides import duty (Customs duty), the Customs also collect business tax, commodity tax, tobacco and alcohol tax, tobacco health and welfare surcharge, the specifically selected goods and services tax, and trade promotion service fee.
  
 4.2 Calculation of duty and tax
      Customs value (DPV) = FOB price + Freight + Insurance 
      Import duty (Customs duty) = DPV x tariff rate
      Commodity tax = ( DPV + Import duty ) x  Commodity tax rate
      Business tax = ( DPV + Import duty + Commodity tax or Tobacco and alcohol tax+  tobacco health and welfare surcharge) x Business tax rate (5%)
      Trade promoiton services fee= DPV x 0.0425%
   
  4.3 Tobacco and Alcohol tax
        4.3.1  The taxable tobacco products and their corresponding tax amounts are as follows:
                  1.Cigarette: NT$ 1,590 per 1000 sticks.
                  2.Cut tobacco: NT$ 1,590 per kilo.
                  3.Cigars: NT$ 1,590 per kilo.
                  4.Other tobacco products: NT$ 1,590 per kilo.
          4.3.2 The taxable alcohol products and their corresponding tax amounts are as follows:
                  1.Brewed alcoholic beverages:
                    (1)Beer: NT$ 26 per litre.
                    (2)Other brewed alcoholic beverages: NT$ 7 per litre per degree of alcohol content.  
                  2.Distilled spirits:NT$ 2.5 per litre per degree of alcohol content.
                  3.Reprocessed alcoholic beverages: alcohol content exceeding 20% by volume at NT$ 185 per litre; alcohol content less than 20% by volume at NT$ 7 per litre per degree of alcohol content.
                   4.Cooking alcoholic beverages: NT$ 9 per litre. 
                   5.Other alcoholic beverages: NT$ 7 per litre per degree of alcohol content.
                   6.Ethyl alcohol: NT$ 15 per litre.
4.4  Commodity tax
       7 categories of taxable products are as follows:
          1. Rubber tires
          2. Cement
          3. Machine-made cool drinks
          4. Flat-glass
          5. Gasoline, oil , gas and products thereof.  
          6. Electric appliances
          7. Vehicles    

                                                           
                          
5. Customs Import Tariff 
  5.1 Customs duty shall be collected by Customs either on ad valorem basis or on a specific basis in accordance with the Customs Import Tariff (Tariff Database Search System).
  5.2 The tariff rate is divided into three columns. The application of three columns are as follows:
     The first column: goods imported from WTO members or from countries or areas that have reciprocal treatment with the Republic of China (Taiwan). 
     The second column: the specific goods from the specific underdeveloped or developing countries or areas, or from those countries or areas that have signed  Free Trade Agreement or Economic Cooperation Agreement with the Republic of China (Taiwan).
     The third column: When there is no suitable rate in the first and second columns for the imported goods, the rate in the third column shall apply.
     If imported goods are subject to both of the rates in the first and second columns at the same time, then the lower one shall apply.

   

6. Advance Tariff Ruling
   Prior to importation, the duty-payer or the duty-payer's agent may apply to Customs for an advance tariff classification ruling of the goods and Customs shall reply in writing. To apply for advance tariff ruling, please fill out and  submit the applicaiton form as well as other necessary documents to the field Customs. (Reply to Application of Import Goods Advance Tariff Rulings.odt)  
  Contact point: Subsection Ⅱ, Import Classification & Valuation Section I , Clearance Division I TEL: (07) 562-8260 

 

7. Import regulations and Competent authorities 

Articles subject to import regulations Competent authorities(Licensing Agency)
1. CITES Bureau of Foreign Trade,
https://www.trade.gov.tw/English/
2. Medical devices  Ministry of Health and Welfare,
https://www.mohw.gov.tw/mp-2.html
3.Controlled telecommunications radio frequency devices (for military use) National Communications Commission 
https://www.ncc.gov.tw/english/
(Ministry of National Defense, https://www.mnd.gov.tw/English/
4.Items subject to legal import inspection announced by the Bureau of Standards, Metrology and Inspection, Ministry of  Economic Affairs  Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs,
https://www.bsmi.gov.tw/wSite/
5. Food;food additives; foods in capsule or tablet form and relative products. Taiwan Food and Drug Administration
https://www.fda.gov.tw/ENG/
6. Quarantine of animals, plants and products thereof   Bureau of Animal and Plant Health Inspection and Quarantine,
https://www.baphiq.gov.tw/en/
7. Tobacco and alcohol  National Treasury Administration,
https://www.nta.gov.tw/eng
8.  Aerosol spray cans containing tear gas; handcuffs, of iron or steel; weapons; guns; ammunitions, and parts thereof  National Police Agency, Ministry of the Interior,      https://www.npa.gov.tw/en/ 
or Ministry of National Defense, https://www.mnd.gov.tw/English/
9. Knives; crossbow and ,.etc Police department of municipal city or county
10. Fireworks and other pyrotechnic articles Ministry of the Interior,
https://www.moi.gov.tw/english/
11. Machines for optical disks Bureau of Foreign Trade,
https://www.trade.gov.tw/English/
12. Industrial explosives Ministry of Economic Affairs,
https://www.moea.gov.tw/MNS/english/
13. Veterinary medicines; pesticides; feedstuff; seed plant and endangered species of animals  Council of Agriculture,
https://eng.coa.gov.tw/
14. Drugs for human beings use, including medicines, controlled drugs, specific purpose cosmmetics, Active Pharmaceutical Ingredients( API)  Taiwan Food and Drug Administration
https://www.fda.gov.tw/ENG/
 
15. New Taiwan dollars banknotes and coins Central Bank of the Republic of China (Taiwan),
https://www.cbc.gov.tw/en/
16. Materials for nuclear; radioactive substances; equipment capable of producing ionizing radiation Atomic Energy Council,
https://www.aec.gov.tw/english/
17. Rice ; products thereof Council of Agriculture,
https://eng.coa.gov.tw/
18. a.Toxic chemicals; chlorofluorocarbons (CFCs); hazardous industrial waste; scrap metal 
     b.Environment medicines; manganese dioxide dry cells; non-button type alkaline manganese primary cells and primary batteries
Environmental Protection Administration,
https://www.epa.gov.tw/ENG/
19.  a. Crude oil; petroleum oil; oils obtained from bituminous minerals, crude; petroleum products
      b.Incandescent lamps with an input power exceeding or equal to 25W 
Bureau of Energy,
https://www.moeaboe.gov.tw/ECW/english/
20. Aircrafts for military use (non-military use) Ministry of National Defense, https://www.mnd.gov.tw/English/  (Ministry of Transportation and Communication, https://www.motc.gov.tw/en/)
21. Diamonds, unworked or simply sawn, cleaved or bruted Bureau of Foreign Trade,
https://www.trade.gov.tw/English/
22. AtlantiC,Pacific and Southern bluefin tunas; Bigeye tuna ;Swordfish Fisheries Agency,
https://en.fa.gov.tw/
23. Importation of the required or regulated machinery, equipment and tools by the Ministry of Labor Ministry of Labor,
https://english.mol.gov.tw/
24.Very flares Ministry of National Defense, https://www.mnd.gov.tw/English/, Ministry of Transportation and Communication, https://www.motc.gov.tw/en/,
or National Police Agency, Ministry of the Interior ,https://www.npa.gov.tw/en/
25. Ordinary natural water, not clarified or purified, transported by pipelines Water Resources Agency,
https://eng.wra.gov.tw/

Contact point:Subsection I, Import Classification & Valuation Section I , Clearance Division I TEL: (07) 562-8350

 

Issued:Information Management Office Release date:2021-01-18