Understanding Taiwan Customs
Customs duties in Taiwan have been reduced in recent years. The average nominal rates on agricultural products and industrial products have been reduced from 21.63% and 6.52% respectively in 1992 to 13.63% and 4.94% respectively in 2003. All goods imported into Taiwan are also subject to Business Tax of 5%. In addition, certain goods are subject to Commodity Tax when imported into Taiwan or when produced locally. Tobacco and Liquor Tax is levied on the importation or manufacture of alcoholic beverages and tobacco products, with the latter also subject to Health and Welfare Surcharge.
The Ministry of Finance ("MOF") is the highest administrative authority on customs matters. Its subordinate bodies in this regard include the Department of Customs Administration ("DOCA"), the Directorate General of Customs ("DGOC") and regional Customs Bureaus. The DOCA falls under the MOF headquarters in charge of the planning of customs policies and tariff system, the drafting, enactment and interpretation of customs laws and regulations, as well as international customs affairs. The DGOC, together with its subordinate Customs Bureaus in Keelung, Taipei, Taichung and Kaohsiung, are responsible for the enforcement of customs laws and regulations, and the collection of customs duties and taxes on imported goods.
List of Services
- Customs Compliance Reviews
- Customs Valuation and Tariff Classification - general advisory work, ruling application, dispute resolution, duty saving opportunities
- Customs Bonded Facilities - feasibility study, implementation, compliance management
- Support for Customs Investigation/Audit
- Support for Seeking Administrative Remedies (dispute resolution with Customs and other government authorities)
- Duty Exemption Provisions - opportunities identification, application
- Special Customs Procedures - opportunities identification, implementation
- Free Trade Agreements - regional supply chain planning, rules of origin, implementation, compliance management
- Advisory Work on Import & Export Regulations
- Internal Control Measures - policy formulation, implementation
