Taipei Customs(台北關)

Export Clearance

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How to apply for customs clearance of OEM processing cargos?

1. According to Article 32, Duty and Tariff Law, the duty paying values of re-imported cargos that were exported for repair, assembly, or processing shall refer to repair fee, assembly fee or increased value after processing.

2.

(1) Applicants applying for export clearance of OEM processing goods shall fill out the name, quantity, and specification of goods in details in the export declaration and shall state the purpose of export. The declaration will be accepted under the conditions that the data in the declaration and the data transferred via computer are consistent and that the case is listed as C2 or C3. Then the declaration will be passed to the cargo examination section for examination.

(2) After examining cargos, examiners will take samples according to the declaration and seal the cargos. (Two samples of each type for general goods, three samples for fabrics)

3. Applicants should state the name, quantity, and specification of cargos exported for processing in the declaration when re-importing such products. The quantity and the expected amount of consumption of raw materials for the processing should also be stated. After scrutinizing into the data in the original export declaration, the customs officer may decide to levy duty on the goods according to the added value after being processed.

 

Contact point : Clearance Division I

TEL : (03)3834161 ext 218

  • Publish Date:2017-07-18
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