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Application Processing Schedule

Time Frames for Processing Applications

Items of Application

Processing Time

1. Goods Release under Deposit (Declarations Pending for Appraisal and False Ones Excluded)

Immediately Upon Request

2. Deposit Refund (Recoverable Duty Cases)

25 Days

3. Deposit Refund (Non-recoverable Duty Cases)

14 Days

4. Tariff Classification Applicable to the Complete Machinery with Equipment as One Set

10 Days

5. Tariff Reduction or Exemption

5 Days

6. Duty Exemption of the Supplementary Imports as Compensation or Replacement for the Goods Damaged or not in Conformity with the Specifications and Quality

10 Days

7. Report of Short/Over-Unloaded and Short/Over-Loaded Import Goods

7 Days

8. Account Charging for Customs Duties on Raw Materials Imported for the Manufacture of Export Articles

30 Days

9. Tax Refund for the Re-exportation or Destroyed-under-Customs-supervision of the Duty-paid Import Goods

14 Days

10. Tax Refund for Over-levied or Short-reimbursed Duty

10 Days

11. Completion of Customs Declaration Formalities Prior to the Customs Sale of Import Goods in the Case Where the Importer Failed to Make Declaration or Pay Duty within the Time Limit

4 Days

12. Issuance of Import Declaration Duplicates

5 Days

13. Refund of the Balance from the Sale of Import Goods in the Case Where the Importer Failed to Make Declaration or Pay Duty within the Time Limit

5 Days

14. Redemption of the Goods Sold off by the Customs

7 Days

15. Issuance of Delivery Verification Certificates of Strategic High-tech Commodities

5 Days

16. Post-release Duty Payment for Import Goods

30 Days

17. Extension of the Time Limit for Correcting Formalities or Returning the Goods in the Case Where Import Goods Shall Be Released after Taxation with Corrected Import Permits or Related Evidential Documents or Returned within a Given Time Limit

5 Days

18. Issuance of Duplicates of Tax Statements (Duty-paid)

3 Days

19. Re-issuance of Tax Statements (Duty-unpaid)

Immediately Upon Request

20. Consolidated Monthly Duty Payment

30 Days

21. Advance Rulings on Customs Tariff Classification on Imported Goods

30 Days

(Consulting with International or Domestic Institutions or Professionals is necessary, processing time could be postponed to 120 Days)

22. Review when Dissatisfied with the Result of Advance Rulings on Customs Tariff Classification on Imported Goods

30 Days

23. Extension of the Period for the Validity of Approved Advance Tariff Classification Ruling

7 Days

24. Extension of Submitting Evidential Documents for Duty Exemption, Extension of the Period for the Rental and Usage of Import Goods, Extension of the Period for Re-exportation

6 Days

25. Deposit Refund via Wire Transfer

3 Days

26. Cargo Re-examination

3 Days

27. Inspection Exemption of Shipments Pickup Alongside the Vessel (Productive Enterprises/ Strategic Alliance Vendors/AEO import traders)

5 Days

28. Correction of Import Declaration

14 Days

29. Advance Rulings on Customs Valuation on Import Goods

45 Days

(Consulting with International or Domestic Institutions or Professionals is necessary, processing time could be postponed to 90 Days)

30. Review Appeal to Result of Advance Rulings on Customs Valuation on Import Goods

20 Days

31. Advance Rulings on Country of Origin on Import Goods

2 Months

(The processing time period shall start from the next day after the informed due date for those applications required for supplements.)

32. Review Appeal to Result of Advance Rulings on Country of Origin on Import Goods

30 Days

Items of Application

Processing Time

1. Correction of Export Declaration

14 Days

2. Cargo Receiving of Shutout/Log-out Export Cargo

3 Days

3. Inspection Exemption of Shipments Shipping Alongside the Vessel (Productive Enterprises/ Strategic Alliance Vendors/AEO export traders)

5 Days

4. Extension of the Period for Re-importation

5 Days

Items of Application

Processing Time

1. Bonded Warehouses under Autonomous Management

30 Days (Depending on On-site Verification)

2. Suspension or Resumption of Bonded Warehouses

7 Days (Depending on On-site Verification)

3. Consolidated Monthly Report for the Self-provided Bonded Warehouses

5 Days

4. Establishment of Bonded Factories

45 Days (Depending on On-site Verification)

5. License Renewal of Bonded Factories

15 Days (Depending on On-site Verification)

6. Verification of Bonded Factories

19 Days (Depending on On-site Verification)

7. License Correction of Bonded Factories

15 Days

8. Review and Seal Affixation on Bonding Account Book of Bonded Factories

3 Days

9. Hire of Warehouses Outside Bonded Factories

12 Days (Depending on On-site Verification)

10. Annual Inventory of Bonded Factories

5 Days

11. Inventory Entrusted to a Certified Public Accountant of Authorized Bonded Factories

5 Days

12. Inventory without Production Shutdown or Holiday Inventory of Authorized Bonded Factories

5 Days

13. Takeover and Inventory of Bonded Factories

3 Days

14. Entrusted Processing of Bonded Factories

7 Days

15. Annual Inventory Postponement of Bonded Factories

5 Days

16. Repeal of Bonded Factories

19 Days (Depending on On-site Verification and whether tax payment is made or not)

17. Review on Duty Repayment for Domestic Sales of Bonded Goods

5 Days

18. Resale of Bonded Raw Materials

5 Days

19. Consolidated Monthly Report on Domestic Sales of Bonded Goods

7 Days

20. Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent

14 Days

21. Extension of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent

7 Days

22. Cancellation of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent

14 Days

23. Appraisal and Destruction of Substandard Products, Idle Stock and Waste Material

18 Days

24. Disaster Damage of Bonded Warehousing Goods

12 Days

25. Off-factory Processing of Bonded Factories

5 Days

26. Registration of Bonded Trucks, Bonded Containers and Barge Vessels

10 Days (Depending on On-site Verification and the way of submitting guarantee deposit)

27. License Revision of Bonded Trucks, Bonded Containers and Barge Vessels

7 Days (Depending on On-site Verification)

28. License Reissuance, Modification or Renewal of Bonded Trucks, Bonded Containers and Barge Vessels

7 Days (Depending on On-site Verification)

29. License Cancellation of Bonded Trucks, Containers and Barge Vessels

15 Days (Depending on On-site Verification)

30. Approval of Providing Maintenance and Repair of Bonded Factories

7 Days

31. Review of False Inventory of Bonded Factories

9 Days

32. Establishment of Bonded Warehouses

45 Days (Depending on On-site Verification and the result of guarantee bond)

33. Cancellation of Bonded Warehouses

19 Days

34. Modification of Bonded Warehouses

14 Days (Depending on On-site Verification)

35. Establishment of Logistics Centers

45 Days  (Depending on On-site Verification and the result of guarantee bond)

Items of Application

Processing Time

1. Report on the Assignment of Material Numbers

7 Days

2. Review of Accounting Books and Records

12 Days

3. Report on the Use of Consumptive Materials for Self-provided Machinery and Equipment

7 Days

4. Approval and Correction of Bill of Materials

7 Days

5. Report on Disaster Damage or Theft of Duty-free Goods

12 Days

6. Report on Short-/Over-shipped or Damaged Cargoes

7 Days

7. Survey, Sample Inspection or Sampling

Immediately Upon Request

8. Consolidated Monthly Declaration

7 Days

9. Outsourced Repair, Inspection or Test

7 Days

10. Direct Export of Outsourced Processing Products

7 Days

11. Extension of Time Limit for Returning Goods Transported to Tax or Bonded Area for Processing, Repair, Inspection or Test

7 Days

12. Report on Annual Inventory

Ahead-schedule or Postponement of Annual Inventory

7 Days

13. Approval and Cancellation of Duty Repayment for Domestic Sales of Bonded Goods Under Guarantee from Bonding Agent

14 Days

14. Issuance of Temporary Control Number

5 Days

15. Postponed Submission of Inventory Lists and Final Settlement Statements

7 Days

Items of Application

Processing Time

1. Carrier Registration

21 Days

(Depending on the test result of CPT network)

2. Revisal or Reissuance of Carrier Registration Certificate

    Registration of Modification of Carriers

7 Days

(Depending On On-site Verification)

3. Cancellation of Carrier Registration Certificate

15 Days

 

4. Establishment of Warehouses

45 Days (Depending On On-site Verification)

5. Modification of Warehouses

14 Days (Depending On On-site Verification)

6. Registration of Container Terminals

45 Days (Depends On Inspection)

7. The Use of Self-provided Seals

30 Days

8. Approval of Self-prepared Container Seals

21 Days

9. Autonomous Management of Warehouses

30 Days

10. Weighing Supervision for Auctioned Goods

3 Days

11. Installment Payment for Customs Duty and Fine

30 Days

12. Approval and Correction of Self-prepared Seals

18 Days (Depending on the assessment of competent authority)

13. Application for Customs Clearance Data

21 Days

14. Purchase of the Import and Export Trade Statistics CD

21 Days

15. Proprietors File an Application for Advice Protection

50 Days

16. Proprietors File an Application for Extension of Advice Protection Period

50 Days

17. Proprietors File an Application for Changes to the Information of Advice Protection

14 Days

18. Proprietors File an Application for Supplementary Information of Advice Protection

14 Days

19. Registration of Freight forwarders

30 Days

20. Revisal or Reissuance of Carrier Registration Certificate

Registration of Modification of Carriers

14 Days

21. Establishment of Customs Broker Firms

30 Days

22. Issuance of Customs Broker Business Permits

21 Days (Depending on On-site Verification)

23. Renewal of Customs Broker Operating Licenses (On-site Verification Required)

7 Days (14 Days) (Depending on On-site Verification)

24. Employment of Customs Clearance Agents

14 Days (Depending on the reply from District Prosecutors Office and Disciplinary Court.)

25. Resignation of Customs Clearance Agents

3 Days

26. Revocation of Customs Broker Operating Licenses

21 Days

27. Reduction of Cargo Inspection Rate

55 Days

  1. Administrative Procedure Act Article 51

Unless otherwise provided by law, an administrative authority shall establish and announce by a public notice the time periods required for processing various categories of applications filed by the people under law and regulations.
In the absence of processing time period established and announced under the preceding paragraph, the processing time period shall be two months.
Where an administrative authority is unable to complete the process within the time period established in pursuance of the two preceding paragraphs, the process may be extended to the extent of the original processing time period, but for once only.
In the circumstance referred to in the preceding paragraph, the applicant shall be notified of such extension prior to the expiration of the original processing time period.
Where an administrative authority is prevented from processing its business by an act of God or any other event not attributable to it, the processing time period shall stop running until the discontinuation of such event.

  1. The processing time above doesn’t include

  • The time other agencies need.
  • The time starts from the day the applicants are informed to complete the supplementary or corrected documents and ends in the day they submit the required documents.
  1. The processing time excludes 3 consecutive holidays.

Amended and Promulgated on December, 2021

Release date:2022-09-01 Click times:1489

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