Please Check Import Regulations for Cross-border Online Purchases to Avoid Penalties from Inadvertent Violations of the Law


Taichung Customs stated that with Christmas approaching, several Christmas decorative plant products (such as logs with artificial leaves) were seized in maritime express consignments. The cases have been transferred to the Animal and Plant Health Inspection Agency, Ministry of Agriculture (APHIA), and a fine of more than NT$30,000 but less than NT$150,000 was imposed for violating Article 24 of the Plant Protection and Quarantine Act.

Taichung Customs explained that according to Article 3 of the Regulations Governing Customs Clearance Procedures for Maritime Express Consignments (hereafter refer to as the Regulations of Maritime Express), items prohibited from import by the Customs Act, controlled commodities, intellectual property right infringing articles, imported fresh agriculture/fishery/livestock products, live animals/plants, and protected wildlife and their products are not allowed to be cleared through the Maritime Express Handling Units. Other common goods, such as food, medicine, communications products, wheelchairs, beauty devices, household appliances, socks, and towels, often involve import and export regulations or are subject to commodity taxes and anti-dumping duties. According to Article 12 of the Regulations of Maritime Express, these goods cannot be cleared through simplified declarations and must be declared general import declarations. However, in practice, the above goods are often declared with simplified declarations. Once discovered by Customs, the importer or customs broker will be required to convert the simplified declaration to a general import declaration or move the goods from the Maritime Express Handling Unit to another warehouse for customs clearance, causing delays in customs clearance. Furthermore, if Customs inspection finds that the actual goods do not match the declared information, whether due to false declaration, non-declaration, under-declaration, or omission, it constitutes a false declaration. In addition to being transferred to the competent authorities for punishment, the importer may also be subject to criminal penalties (such as violations of the Pharmaceutical Affairs Act and the Plant Protection and Quarantine Act), or fines or confiscation under the Customs Anti-smuggling Act.

Taichung Customs reminds you to be aware of import regulations before purchasing cross-border e-commerce products. If you have any questions about import regulations, please contact Customs or the relevant competent authorities to protect your rights.

Contact Information:
Inspection Division, Taichung Customs.
TEL: +886-4-26565101 ext. 160 Mr. Wu

Reference URL:https://www.mof.gov.tw/Eng/singlehtml/f48d641f159a4866b1d31c0916fbcc71?cntId=a8d523fef7414fe992b8bb39f8c754c9