Taipei Customs Calls on Importers to Properly Declare Tariff Numbers

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Taipei customs stated that the amount of the duty being recovered (including customs duty, value added tax and commodity tax, etc.) was around NTD 48 million in 2022 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) accounted for 55.5%; ceramic glass products accounted for 12.5%, and rubber and plastic accounted for 9.9%. Taipei Customs will continue to apply risk management mechanism to target high risk importers based on the types of regulation violation, degree of potential risks and recoverable amount of customs duty and taxes.

Taipei customs further stated that tariff number is closely associated with the import regulations and trade statistics. Importers can apply to customs for an advance tariff classification ruling of imported goods in accordance with Article 21 of the "Customs Act", prior to importation if they are not certain or doubtable of the tariff numbers.

Taipei Customs will periodically hold "Cargo Clearance and Import and Export Related Regulations Workshop" to disseminate related information to the public, so as to improve the importers' overall accurate tariff declaration ratio. In the meantime, Taipei Customs will timely adjust and review related administrative regulations to provide barrier-free customs clearance environment and effectively reduce the disputes between importers and customs.

Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=02aecd296492461c89188a25a5d8b740