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Taiwan's Customs Requirements

[Customs Requirements]





Taiwan's Customs Requirements are publicly announced by Taiwan's Customs, consolidating internal taxes imposed upon the import of goods, and methods and procedures for import declaration on an item by item basis.


Customs requirements have no less significant meaning than import requirements because it provides consolidated information regarding internal taxes and various requirements.


This manual will simply outline customs requirements by code. For more details, you can use simulation service of TCS program.

Information about internal taxes by item is also included in customs requirements, but you can get extra information on that from tax rate and amount tab of this program.



Code N


It's subject to Tariff Additional, which is a code additionally attached to Taiwan's 11-digit HS code. It's categorized as 3 major factors, such as HS code classification principle, requirements on duty exemption and tariff application, which mainly affect the application of tariff rate.



Code S*


It's a code relevant to the commodities which require to enclose a country of origin for the import to Taiwan. Some of import countries shall extra enclose the certificate of origin issued by either the government of the country of origin or the government authorized units.


With respect to the certificate of origin for the purpose of getting preferential treatment of tariff, the importer may go through customs clearance without it, but may not enjoy such preferential treatment.



Code D*


It's a requirement code applicable when beef and beef products are imported from the country which has concluded free trade agreement with Taiwan.

Some of import countries shall extra enclose documents of the raising farm and slaughter house before the cow slaughtered which issued by relative FTA signatory Government units.



Code G


It's a code which contains commodities under the special safeguard for Taiwan's farmers and fishermen, covering around 100 agricultural products.


Special safeguard refers to the system that the government establishes specified import quantity and base import price, and imposes high tax when exceeding such import quantity, or falling short of such base import price. The import quantity and base import price are annually announced by Taiwan's Customs Administration, and 33.3% of customs duty shall be additionally collected if violating said regulation.



Code Z


The Tariff Heading in which the quantity of imported goods shall be declared "0".


In case where a complete set of machinery or a commodity made of several different component parts has been imported in a knockdown state and packed separately, the quantity of the first batch of such machinery or commodity shall be declared as one single unit, and the quantity for the rest of the batches to be imported subsequently as "0". In these cases import declaration shall be made according to the tariff heading applicable to the complete set of machinery or the commodity as one single unit.


Extra attention is needed that other than the commodities subject to Code Z, items included in Section 84, 85, and 90 whose quantity unit is classified as [PCE] and [SET] shall not be declared 0.


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