Taipei Customs(台北關)

Transit Cargo Clearance

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1. Transit Cargo Clearance

(1) "Transit cargo" is defined as cargo transported from foreign countries and temporarily unloaded at warehouses waiting for transshipment to other countries. (Article 2-1, Customs Management Regulations on Import and Export Cargo Warehouses)

(2) Transit cargo unloaded and placed in the restricted areas waiting for transshipment by flights is defined as “plane-side transit cargo”. Transit cargo unloaded and stored in warehouses waiting for transshipment by flights is defined as “warehouse transit cargo”.

(3) When declaring transit cargo, the airlines should submit the transit Delivery Order (D/O), manifest along with import cargo using the electronic customs submission process (paperless submission). Using automated computer logic checking, the customs system will review the D/O and generate electronic approvals for plane-side transshipments or warehouse transshipments. Paper-based approvals will not be issued by customs.

(4) When declaring the export of transit cargo, the airlines should submit the manifest using the electronic customs submission process (paperless submission). Using automated computer logic checking, the customs system will review the manifest and generate electronic approvals for plane-side transit exports or warehouse transit exports. Paper-based approvals will not be issued by customs.

(5) When cargo is shipped to the Kaohsiung Airport via domestic flight, an export manifest with reference to the transit cargo operation should be provided by the airline.

(6) All transit cargo will be managed by a computer-based system that will automatically perform all checks and write-offs.

2. Transshipment Cargo Clearance

(1) "Transshipment cargo" is defined as cargo transported from foreign countries and then transshipped to other domestic ports.

(2) When declaring transshipment cargo, the customs broker should send the "Transshipment Application Form" using the electronic customs submission process (paperless submission). Write-off and clearance of cargo will be performed automatically via computer-based system.

a. Cargo transshipped to EPZ (transshipment customs code: DT, BK, BN and BQ) and Scientific Park (transshipment customs code: BS, CS, DS) will be handled in accordance with the imported bonded cargo clearance procedures. The manufacturers and business firms in EPZ and SP, along with their commissioned custom brokers, may submit both long-term authorizations and contract of long-term appointments (signed by both parties) to the TPCO for applying the long-term authorization mode for transshipment of the cargo’s clearance. After issuing the approval, the TPCO will enter the following information into the data system:

business tax code, transshipment customs code and customs broker box no. When declaring transshipment cargo clearance, all the declarations will be listed as C1 cases (exempt from examination and paper review), apart from the other 5% (which may be adjusted based on certain circumstances) of C3 cases, which should be listed to be examined after corresponding to the computer logic check.

 

b. Import shipments transshipped to Kaohsiung Airport are generally imported goods destined for Kaohsiung. For these shipments, only long-term authorization and contract of long-term appointment, signed by both airlines and their commissioned customs brokers, will be required to be submitted to the TPCO.

 

 

 

c. For those cargo items identified as ship-board supplies which are transshipped to various international ports (transshipment customs codes: AA, AS, AH, DA, BA, BC, DM), hand-written documents should be submitted to customs, due to the fact that there may be multiple recipients of the cargo. In these cases it will be impossible for the computer to perform the automated logic check; therefore the long-term declaration authorization will not be permitted.

 

 

 

(3) For cases approved by the computer as C1, the transshipment release notices would be printed by the computers of the supervision units of the warehouses where the cargo is located. It will not be necessary for the customs brokers to submit a transshipment application form and related documents to the manifest of the Import Division. Transshipment application form (include letter of commitment) and contract of long-term authorization for C3 cases should be submitted to customs (excluding customs brokers with long-term authorization reviewed by unique subsection) for review and examination. The computer will print release notices after being reviewed and approved.

 

(4) The transshipment release notice has 4 copies. The 1st and 2nd copies, along with the vehicles, should be sealed and handed over to customs at the cargo destination. The 3rd copy is to be kept by the individual who will be presenting the bill of lading, for payment of warehouse rent and the withdrawal of goods. The 4th copy is to be kept by customs brokers for reference purposes and for verification of fees. Since 17 Sep 1997, the Inspection Division and the warehouse stationed units of the Onsite Clearance Division of TPCO have been assigned to print the transshipment release notices. Meanwhile, issues of approval and surveillance of bonded truck loading operations began to operate around the clock.

(5) Flow chart of transshipment cargo clearance  (doc file)、(pdf file)、(odt file)

Contact Point: Duty Collection Section , Clearance Division I

 

 

TEL: (03) 3834161 ext 232

 

  • Date:2017-08-21
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