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Is there any import duties required when park enterprises imported self-use machines, equipment and raw materials from abroad? Is the import duty required when those machines, equipment and raw materials transferred to duty-levying areas?

For self-use machines, equipment, raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes imported from abroad by park enterprises. According to the preceding Paragraphs 1 and 2 of the article 20, the Rule of Science-base Park Institute & Management, shall be exempted the import duties, commodity tax, and business tax.

 

 

 

However, the import duties, commodity tax, and business tax shall be collected for self-use machines, equipment transported to duty-levying areas within five years from the importation. And for raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes transported to duty-levying areas.

 

Contact point: Hsinchu Science Park Section, Clearance Division II 

TEL: (03)5639502 ext 530

 

 

 

 

 

Issued:Information Management Office Release date:2021-06-01 Click times:290