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A shipment of machines released upon payment of import duties now has been issued a certificate by Industrial Development Bureau, which shows that no local manufacturer produces such machine. How to apply for the import tax refund? And, in addition to the import duty, can VAT (Value Added Tax) be returned?

According to paragraph 4, Article 18 of the Customs Act, for the imports subject to reduction of or exemption from duty, if application is not filed for payment of deposit in accordance with related rules but duty is paid, the duty-payer may within four months after the goods are released, submit the related evidential documents issued by the official authorities for reduction of or exemption form Customs duty and the Value-added Tax (VAT) for correction and duty refund.

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

TEL:+886-3-383-4265 ext. 213


Issued:Clearance Division I Release date:2022-07-28 Click times:474