The Customs Service has announced that in order to be up to international standards, Taiwan has amended the Customs Import Tariff, according to the Harmonized Commodity Description and Coding System (HS) 2017 version, recommended by World Customs Organization (WCO). The new Customs Import Tariff went into effect on January 1, 2017.
The Customs Administration has finished the 8 digits correlation tables and has updated the Tariff Database of Customs Clearance System for the HS2017 amendments. For detailed information about above, please log on Customs Administration website.
From the January 1 effective date of the Customs Import Tariff revisions, the application of tariffs shall be governed by Article 2 of the Enforcement Rules of the Customs Act. For imported goods, the amendment thereto shall apply from the arrival date of the means of transportation. The term “the arrival date of the transportation means”, according to Article 6 of the same Rules, shall refer to: 1) for sea cargo, the date on which the vessel arrives at the port of entry and files the import manifest with Customs; 2) for air cargo, the date on which the plane arrives at the airport and files the import manifest with Customs.