Discreet Online Purchase of Electric Vehicles with Faithful Declaration advised to Avoid Further Taxes
With regulations regarding the application for license plates of mini electric two-wheel vehicles (e-bikes) taking effect, Keelung Customs (KLC) indicated that businesses and individuals who make online purchase of e-bikes overseas and import them via maritime express shipments must present tariff and commodity tax payment certificates (or exemption certificates) when applying for license plates for their imported e-bikes. The importation of e-bikes requires a general declaration because commodity tax will be imposed upon import, and the importers must declare the name and other information of the imports in detail. KLC urged businesses and individuals to carefully choose their e-commerce platforms and express deliverer to expedite Customs clearance.
KLC further explained that, according to Article 12, Paragraph 1, Subparagraph 7 of Regulation Governing Customs Clearance Procedures for Maritime Express Consignments, Customs will impose commodity tax, pursuant to Commodity Tax Act, on consignments such as vehicles, rubber tires, refrigerators, color televisions, air conditioners, heaters, dehumidifiers, stereo systems, electric ovens, and so on, and such importations require a general declaration, rather than a simplified one, for Customs clearance. If a simplified declaration has been filed for such imports, the imports have to be moved from clearance areas for express consignments to a warehouse for general maritime cargos, and a new general declaration must be filed so that the consignments could be cleared. Such predicaments often result in delays in Customs clearance, or worse, a situation in which the consignments cannot be imported due to failure to obtain an import permit.
KLC emphasized that in order to maintain smooth Customs clearance for maritime express consignments and to uphold tax fairness, Customs will continue to strengthen inspections on consignments subject to commodity tax. KLC reminded importers that if they discover errors in the declaration of their imported express consignments, they should take the initiative to apply to Customs to correct the declaration and pay the corresponding taxes to avoid delays in Customs clearance and potential penalties. For more information, please contact Bali Branch, KLC at (02)2610-1108 ext.5015.
Reference URL：https://www.etax.nat.gov.tw/etwmain/tax-info/understanding/tax-q-and-a/national/business-tax/exemption-scope/NE9RYmR