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Duty on goods purchased overseas being exported for repair or replacement.

When duty-paid imports are found to have been damaged, the compensation or replacement shall be exempt from duty on the condition that the situation is reported to Customs within one month following the date of importation of the original goods, and that all relevant documents submitted to Customs have been verified as accurate.

Please return flawed goods by export declaration form of G3 and the compensation or replacement goods shall be imported within six months following the date of receiving the approval notice from Customs. Duty exemption will be granted on re-importation of the goods if they match the contents of the export declaration.(Form download: https://web.customs.gov.tw/download/m264584)

 

 

 

 

 

 

 

Issued:Information Management Office Release date:2021-06-01 Click times:218