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What is the procedure for the clearance of re-export cargo?

1. Legal Reference: Article 52 of Customs Act; Article 43, Article 44 of Enforcement Rules of the Customs Act

2. To declare an importation:

(1) According to Paragraph 1, Article 52 of Customs Act, the imports shall be limited to non-consumable items.

(2) Description, brand, model, specification, and quantity of goods shall be stated in the import declaration.

(3) “Application form of Deposit and Affidavit for imported goods release”and related documents shall be submitted. Moreover, state that re-export goods within six months following the date of importation or the date approved by the Ministry of Finance; bond or bank guarantee should be paid before inspection and release.

(4) Duty treatment declaration: reusable container used for importing cargoes: code 74; re-exportation case: code 73.

(5) Clearance code (applied): 8 (clearance document should be examinated, at least.)

3. To apply for extension of re-export deadline:

A written application with reasons shall be submitted along with related documents to the original customs before the deadline of re-export; or online application by Customs’ Chinese website.

4. To apply for deposit refund: An applicant shall fill out an application form and state the number of both the original import and export declarations to apply for deposit refund from the original customs ; or online application by Customs’ Chinese website.


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

TEL: (03) 3834161 ext 213,214

  • Publish Date:2020-04-21
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