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What is the procedure for the import/export clearance of exhibits?

1. Legal Reference: Article 52 of Customs Act, Articles 43 and 44 of Enforcement Rules of the Customs Act and Directions Governing Import/Export Clearance Procedures of Exhibit Goods. The regulations for import declaration are as follows:

(1) Exhibits shall refer to goods imported for public display at an exhibition for which the relevant documents have been submitted to the Customs of entry for verification. Necessary accessories such as display shelves and lighting appliances imported for displaying the exhibit goods, or highlighting the features of the exhibit goods, may be subject to the provision of Article 52 of the Customs Act, provided they are to be re-exported along with the exhibit goods.

(2) The importation of exhibit goods shall be applied to the Customs of entry prior to or at the time of importation with the application form prescribed by the Customs, as Attachment 1, exhibit goods list, as Attachment 2 and relevant documents as follows:

a.Where importers take part in exhibitions held in accordance with relevant acts and regulations, documents approved by the organizer of exhibitions shall be submitted to the Customs, in which the titles of the exhibitions, dates, places, names of firms invited and stands, etc. shall be specified.

b.Where a fair, a show, a publicity campaign, or a seminar is organized by importers, documents shall be submitted to the Customs, such as approval for using the venue, any necessary foreign permits to exhibit in Taiwan, picture lists and insurance policies of exhibit goods.

(3) Exhibits should state the name, brand, specification, and quantity of goods in the import declaration. The code of duty treatment is “73”. Exhibits should also submit the deposit application form and documents related to exhibition, and state that the exhibits will be re-exported within six months from the imported date. Exhibits will be inspected and released after the payment of duty, deposit or bank guarantee.


2. When the application of imported exhibits for duty-free import/export according to Article 52 of Customs Act, is not granted, duty will be collected based on the rental or royalty amount according to Article 38 of Customs Act.
The rental or royalty amount shall be levied monthly. The determined annual rental or royalty amountand is not lower than one tenth of the customs value of the exhibit goods.


3. Application for extension of exhibition:

If the exhibit goods referred to in the preceding paragraph require an extension to the period of re-exportation under special circumstances, an application for an extension stating the reasons shall be submitted to Customs at the port of importation along with relevant documents before the expiry of the time limit. The application is limited to once and the extended time limit for re-exportation shall not exceed six months.


4. For the re-export declaration of exhibits, an applicant shall state the name, brand, specification and quantity of the exhibit goods in the export declaration form along with the number of the original import declaration to apply for inspection. The code of statistics is “92”. After the inspection is completed, the applicant may apply for refund of the cash deposit or realease of the credit institute from the guaranty.


Contact Point:Subsection III, Import/Export Classification & Valuation Section II , Clearance Division I

TEL:(03) 3834161 ext 226

  • Publish Date:2017-07-18
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