For those who import a complete set of machinery or composite items and need to dismantle or import them in batches, please accurately report the statistical quantity
Customs import and export trade statistics are crucial references for the government in formulating various economic policies. In addition to the widespread attention on the import and export amounts of various goods, the statistical quantity and weight are also significant. The accuracy of the reported statistical quantity affects the correctness of the quantity of goods. To maintain the quality of trade statistics, Customs urges customs brokers and companies to accurately declare the statistical quantity of imported and exported goods.
Customs Administration of the Ministry of Finance stated that there are two types of quantity fields in the import declaration. The first type is the quantity （unit） in Column 41, which refers to the quantity used for dealing. Please fill in according to the transaction quantity stated on the invoice. The second type is the statistical quantity in Column 42. Please calculate the quantity based on the units listed in the ＂Import and Export Commodity Classification of the Republic of China＂ and fill in, to obtain a consistently measured value. If the imported goods, such as a complete set of machinery or a combination of several items, need to be reported by dismantling due to their large volume, the owner should fill in the total number of sets in the statistical quantity column of the main equipment or the first item in the first batch of import declarations. For the remaining items and subsequent batch import declarations, fill in "0" in the statistical quantity column to avoid increasing the statistical quantity.
Customs Administration further stated that for goods classified under certain tariff numbers that may be imported as a complete set of machinery or composite items, the code ＂Z＂ has been added to the customs requirements column of the ＂Import and Export Commodity Classification of the Republic of China＂ to facilitate customs brokers and companies in filling in the total number of sets for the statistical quantity as required by the goods' classification numbers.
Customs Administration pointed out that in practice, it is common to import machinery equipment or composite items by dismantling or in batches, often involving multiple customs declarations. To avoid duplicate counting and artificially inflating the statistical quantity, special attention should be paid to the method of filling in the statistical quantity in Column 42 of the import declaration.
Phone: （02）2550－5500 ext.2806
Reference URL：https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=7d14c0c5269e45249a9655352ab5bcef