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 that they are imported along with exhibit goods and re-exported in original condition.
(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 , picture lists and insurance policies of exhibit goods.
(3) Exhibits should state the name, brand, specification, and quan-tity of goods in the import declaration. The code of duty treat-ment is “73”. Exhibits should also submit the deposit appli-cation form and documents related to exhibition, and state that the exhibits will be re-exported within six months from the im-ported 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 im-port/export according to Article 52 of Customs Act is not grant-ed, 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 amount is not lower than one tenth of the customs value of the exhibit goods. If necessary, an application for ex-tension 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.
3. 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 mode of statistics is “92”. After the inspection is complet-ed, 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