Taipei Customs(台北關)

Bonding Clearance

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How to declare Customs clearance and how to pay the duty if our bonded factory would like to sell bonded products to domestic market?

1. For domestic sale of bonded products, the bonded factory alone or jointly with the buyer party shall apply for Customs declaration. The bonded products shall not be released from the bonded factory until duties have been paid based on the bonded products in the form of ex-factory mode.

2. If the above mentioned bonded products are manufactured by those used for assembly with one single piece of well over 50 percent of semi-products, the bonded factory shall pay the duty according to the tariff rate based on their Customs value. Besides, the bonded factory may apply to the competent Customs for paying duty according to one of the following regulations:

(1) For paying the duty of domestically sold bonded products, a bonded factory shall first deduct 30 percent of total Customs value, and then calculate the duty according to the residual value and the tariff rate.

 

 

(2) For paying the duty of domestically sold bonded products partially using non-bonded raw materials and confirmed by the Customs, a bonded factory shall first deduct the value of the non-bonded raw materials from the total Customs value, and then calculate the duty according to the residual value and the tariff rate.

 

Contact point:Clearance Division II

(03) 3834265 Ext 356 for application of bonded factory,

(03) 3834265 Ext 313,322,328 for bonded cargo clearance, and

(03) 3834265 Ext 308,306  for bonded cargo management.

Office hours:Monday ~ Friday  8:30-12:30  13:00-17:00

  • Publish Date:2018-08-03
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