Taipei Customs(台北關)

Export Clearance

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Q: How the trade promotion fee is levied for air export cargos?

1. Legal Reference:

Trade Law and Letter (82) Tai-Chung-Chu-Cheng-Tze No. 02177, 9 July 1993, Directorate General of Customs.

2. Duty Rate:

0.04% of the price (FOB price + additional and deductible cost) of export cargos chargeable by the customs office.

3. Collection:

The customs office will issue a payment notice (with a list) once in a quarter and deliver to the taxpayer by mail. The taxpayer concerned shall make the payment by the deadline.

4. Operational procedures:

The customs office provides the export information of exporters every quarter and the Bureau of Foreign Trade (BOFT) provides the mailing address of exporters to the agreement contractor to prepare, seal, and mail the trade promotion fee payment notice.

5. Items exempt from Trade Promotion Fee:

Legal reference:

Announcement Ching (82) Mao 092181, 2 February 1993, MOEA

Announcement Tai-Tsai-Kuan-Tze 821557283, 4 December 1993, MOF

(1) Exports of government agencies and diplomats of various foreign embassies.

(2) Materials for relief, special-purpose articles for anchoring equipments of private vessels, fuel, and private luggage.

(3) Cargos confiscated by law or waived by owners.

(4) Import/export of bonded and duty-free cargos for bonded warehouses, bonded factories, EPZs, scientific parks, and duty-free shops. However, those goods in warehouses which have been applied for import and other taxable goods approved for import are not included.

(5) Transit, re-import, and re-export cargos.

(6) Duty-free imports as defined in the Duty and Tariff Laws, except for those duty-free items defined in the Customs Import Tariff.

(7) Payable or overdue trade promotion fees under NT$100.

(8) Goods of triangular trade.

(9) Other cargos approved to waive by the BOTF.

6. Management of Overdue Fees:

The computer system will automatically stop the operation of the tax code of exporters who fail to make the payment within one month from the issue of the payment notice and suspend all their import/export clearance services.

7. Resumption of Clearance Services:

Customs clearance services will be resumed once exporter pays all overdue fees to the bank. If payment notice is missing, exporters may apply for a re-issue of payment notice to the responsible customs office.

 

Contact point : Clearance Division I

TEL : (03)3834161 ext 217

  • Publish Date:2017-07-18
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