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Maritime Express Consignments Declaration

Maritime express consignments declaration
1. Definition
2. Categories of maritime express consignments
3. Declaration as general import/ export procedure
4. Entrust to Customs brokers
5. Levy of duty and tax


1. Definition
 1.1 Maritime express consignments refers to goods whose Customs clearance is processed in the Maritime Express Handling Units.
 1.2 Goods that are not allowed cleared as maritime express consignments.
   a. Shipments of commodities prohibited from importation by the Customs Act, controlled commodities, intellectual property right infringing articles, imported fresh agriculture/fishery /livestock products, live animals/plants, and conserved wildlife and their products.
   b. Shipments with a gross weight of each package (bag) not more than 70 kg.


2.Categories of maritime express consignments 
   Maritime express consignments shall be classified according to their natures and values into the following categories and then be handled respectively.
 2.1 Import maritime express consignments
   X1: Import document.
   X2: Duty-free low-value import consignment with a Customs value not more than NT$2,000 
   X3: Low-value dutiable import consignment with a Customs value of NT$2,001-50,000
   X4: High-value import consignment with a Customs value exceeding NT$50,000 

 2.2 Export maritime express consignments
    X6: Export document
    X7: Low-value export consignment with a free on board (FOB) value not more than NT$50,000.
    X8: High-value export consignment with a FOB value exceeding NT$50,000. 


3. Declaration as general import/ export procedure
    If the import/export maritime consignment meets any of the following conditions, the importer/importer shall declare to the Customs and the consignment will be  cleared as general import/ export procedure.
 3.1 High-value import/ export consignments, i.e. X4 and X8.
 3.2 Subject to specific import/export regulations, unless otherwise announced by the Customs due to special circumstances.
 3.3 Application for duplicates of their declarations is necessary for the purpose of requesting duty drawback, offset or bonding. 
 3.4 Returned or re-exported and shall be cross-checked with the original export/import declarations.  
 3.5 Goods eligible for duty reduction or exemption pursuant to the customs Act and relevant regulations, and additional notes in the Customs Import Tariff, but duty-free samples pursuant to Subparagraph 9, Paragraph 1, Article 49 of Customs Act imported by non-individuals shall apply to simplified declaration procedure once the aggregate value of declaration is under NT$3,000. 
 3.6Goods inapplicable to the *G1 Declaration for Import Goods, the *G5 Export Declaration, or the *F5 Export Declaration for Free-Trade-Zone Goods. 
         *G1: import of foreign goods
           G2: export of domestic goods 
           F5: export of goods from FREE-TRADE-Zone 
 3.7 Goods taxable in accordance with the Commodity Tax Act or the Specifically  Selected Goods and Services Tax Act. 
 3.8 Goods subject to special safeguard measures publicly announced by the Ministry of Finance.
 3.9 Goods subject to tariff quota.


4. Entrust to Customs brokers
    Consignees, holders of B/L, or cargo owners shall submit a Power of Attorney to entrust a Customs broker to deal with clearance formalities.  A faxed Power of Attorney in lieu of the original copy and the faxed document is signed by the entrusted person for confirmation. Importers/ exporters may deal with the authorization of customs declaration with a replied confirmation processed by real-name certified mobile device (EZ WAY). Introduction and instruction  of EZ WAY 


5. Levy of duty and tax
    5.1 Duty and tax
          Imported express consignments shall be subject to Customs duty (import duty), commodity tax, business tax, tobacco and alcohol tax, health and welfare surcharge for tobacco, specifically selected goods and services tax, and a trade promotion service fee in accordance with applicable regulations.  
   5.2 Tax exemption
         If the Customs value (DPV) is within NT$2,000, the Customs duty, commodity tax and business tax are exempted.
         * Customs value (Duty-paid value, DPV)=  FOB price + Freight + Insurance
   5.3 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 promotion services fee= DPV x 0.04%

Contact point:  Express Cargo Section, Clearance Division Ⅱ (07)821-3685Ext.109~115 

Issued:Information Management Office Release date:2021-05-21