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How does the customs levy business tax?

1. According to Article 41 of the Business Tax Law, taxable business tax shall be levied by the customs. The collection and administrative relief procedures shall be implemented according to the Duty and Tariff Law and the Customs Prevention of Smuggling Statute.

2. Cargos imported by general businesses operators for business purposes shall be free from Article 9 of Business Tax Law during import, except for sedans. The customs will levy business tax of the imports when importers are not general businesses operators.

3. Calculation of business tax of import goods: duty paying value + import tariff + port construction fee + commodity tax (goods required commodity tax) times business tax rate (5% ) will be the business tax.


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

TEL: (03) 3834161 ext 210

  • Publish Date:2020-04-21
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