On November 9, 2016, the Legislative Yuan passed amendments to the Customs and Tariff Law. Some highlights of the revised Articles (some of which require implementing regulations, which were adopted on 11 November 2016):

  • Art. 10 authorizes electronic filings
  • Art. 21 authorizes the application for preliminary advance rulings, which will be issued in writing. If the tariff number is subsequently changed, the Customs shall notify the importer or its agent. If the importer can show that the contract has been completed and the new number results in a monetary loss, the new number can be delayed for 90 days on application by the importer. If the importer disagrees with the preliminary tariff number, it may appeal to the Customs and Excise Department prior to importation.
  • Art. 22 sets forth requirements for Customs declaration personnel.
  • Art. 26 sets forth requirements for temporary storage and bonding of uncleared goods
  • Art. 27 permits the establishment of special procedures and locations for processing parcels, express cargo, etc.
  • Art. 28 requires identification of the origin of the goods, provides for requiring certificates of origin, permits Ministry of Finance and Ministry of Economic Affairs to determine origin criteria. Importers or their agents may apply for advance origin determinations which the importer may challenge in a review,
  • Art. 28-1 provides for Customs bonding and sealing of containers with unique numbered seals for further transportation
  • Art. 36 authorizes the importer or his agent to request advance preliminary valuation. If final valuation is found to differ, procedures similar to those in Art. 21 above apply.
  • Art. 39 provides for converting the price of imported goods to NT dollars at an exchange rate announced by Customs.
  • Art. 43 requires duties to be paid within 14 days after tax payment certificate is served.
  • Art. 48 provides remedies and procedures for late payments, including restricting business and in the most serious cases, restricting overseas travel.
  • Art. 49 provides certain exemptions from payment of duties for certain classes of persons and certain types of merchandise, and the establishment of a de minimis value for other goods which are exempt from duty, unless frequently imported by the same person.
  • Art. 75 provides penalties for a person who evades, obstructs or refuses to provide information in connection with violations of Arts. 13(¶2) and 42.
  • Arts. 78, 82, 84-86, 89-92 prescribe additional penalties and procedures for a variety of Customs-related infractions.
  • Art. 95 establishes the priorities for collections