Taipei Customs Urges Importers To Declare Machinery Parts Correctly To Expedite Customs Clearance
Taipei Customs advised importers to be aware of the rules of tariff classification under Notes 2 (A), Section XVI of the "Customs Import Tariff of the Republic of China" with regards to machinery parts, such as heading 8481 "taps, cocks, valves and similar appliance.", heading 8482 "ball or roller bearings", heading 8483 "gears, cranks, bearing housing, plain shaft bearings, and gears and gearing", as well as heading 8484 "gaskets and similar joint". Correct declaration of machinery parts will expedite customs clearance process and avoid disputes over tariff classification.
Taipei customs stated that the tariff number classified is closely related with tariff and import regulations. According to Notes 2 (A), section XVI, if machinery part are used in specific machines, which are classified into Chapter 84 or 85, theses parts are in all cases to be classified in their respective headings. In addition, under General Rules Section Notes 2 (II), Section XVI of the "Explanatory Notes To The Harmonized Commodity Description And Coding System", the machinery parts should be classified into https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=4224c6b7ff704e948d122ed8a52a231a