1. When exhibitions are being exported, a detailed description of goods, brand name, quantity, specification, along with a statement committing the goods to be re-imported with the regulation within the regulated period of time, are required to be shown on the export declaration form. The mode of statistics is “53”.
2. When exhibition articles are being re-imported, a detailed description of goods brand, quantity, specification, as well as the original port and date of exportation, the name of the vehicle and registered number of the export declaration, are required to be shown on the import declaration form. The code of duty treatment is “99”.
3. For articles that are duty free under Article 53 of the Customs Act, VAT will be exempted as well.
Contact Point: Subsection III, Import/Export Classification & Valuation Section II , Clearance Division I
TEL: (03) 3834161 ext 226