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 Import Cargo Declaration



1. Declarant: The duty-payer (recipient or B/L holder)  or   authorized  broker  shall   file

 (or  download from the  computer)  the import declaration to submit or transmit to the  Customs.

2. Deadline for Declaration

(1) Declarations shall be transmitted to the Customs within 15 days following the date of arrival of  the conveyance.

(2) Deadline for declaration:

a. Non-interfaced users: the day on which the Taipei Customs registers the  declaration.

b. Interfaced users: the day data transmitted to the Trade Van.

3. Steps and Deadline for Electronic Declaration and Hard Copy Submission

(1) Interfaced applicants using personal computer devices:

a. Fill in the compulsory columns (starting with the first column and not leaving column blank).

b. After examining all data, a “Licensed Customs  Declaration Staff” may use a “turn key” issued by the Customs or other Customs-approved mean  to proceed with the electronic declaration.

c. In general (when the number of pending declarations is under 30), a responding  message will be received within  15 minutes after transmission. The message could be “error declaration” or “incomplete supply of  documents”. Or, if the declaration is complete, accurate and approved as C1, the responding message may be a Tax Payment Slip or notification of cargo release.

d. For those approved as C2 or C3, the hard copies shall be submitted to the Customs  within the business hours  of the following day. Otherwise Customs may, based on the scenario of the violation, give him/her a warning and require him/her to make due rectifications within a given time period, or impose on him/her a fine ranged from 6,000 to 30,000 NT pursuant to Article 81 of the Act. Where necessary, such fine may be imposed time after time.

e. Contents of the hard copies shall be identical to that of the electronic declaration.

f. if there is any discrepancy in the declaration, the Customs would inform applicant to correct online (by sending message). For the clearance type which has been approved, any correction should be applied by hard copy.

(2) Non-interfaced declaration:

a. A non-interfaced applicant shall type the  declaration form on the “registering paper” and  submit it to the Customs for registration, or save the declaration data in the electric media (e.g. a Floppy Disk).

b. The Customs will charge for data key-in service.

c. The procedures after the declaration registration shall be the same as that of interfaced  declaration. However, any correction shall be made manually.

4. The application could completed through internet, if applicants have natural person certificate or industry and commerce certificate.

(1) Fill in the compulsory columns (starting with the first column and not leaving column  blank).

(2) After the transmission in general the condition of clearance could be inquired through the computer system, for example, the way of customs clearance, error message, taxes and fees payment and allowing to pass etc.

(3) If the type of customs clearance is C2 or C3, the procedure of clearance is based on its specific rules.

(4) If any discrepancy is detected by logical checking, the applicant should retransmit the correct data through internet but if the type of customs clearance have been approved any correction have to be filed by hard copy. If there is any other declaring item, the procedure of clearance is still based on Inspection rule for Import/ Export Goods.   

(5) Printing: Brokers apply through internet can print the declaration form in monochromatic way. 

5. Necessary documents for declaration:

(1) Air Waybill (AWB)

Non-interfaced applicants should provide the Air Waybill and with import declaration, but interfaced applicants are free to provide (the airline company should provide it if requested by Customs).

(2) Invoice or commercial invoice—One copy shall be enclosed.

(3) Packing List (P/L)—One copy. No P/L is needed for bulk, mass or uniform-package cargoes (whether physical  inspection is required or not).

(4) Import Permit (I/P)

Applicants shall submit the IP for  import of restricted articles as  defined in items 111, 113 and 121 of the Lists of Restricted Imports issued by the Bureau of Foreign Trade, Ministry of Economic Affairs.

(5) Power of attorney

a. To define the authorization of clearance houses.

b. To be signed by the duty-payer.

c. An applicant may apply for authorization only one time every year for the same attorney (or attorneys: a maximum of three) who has been authorized for the  whole  year,  instead  of case by case authorization application. (Fill out the approval document number in the Other Declaration Items on declaration  form; no photocopy of letter of  approval is needed when  on-line).

d. Scope of annual (long-term) authorization: In principle, the limitation of numbers of clearance houses and terms  of authorization shall be subject to the same regulation. (i.e., each applicant shall authorize no more than three clearance houses each year at the same customs ,  and the term of authorized shall last no more than one  year).

(6) Two copies of cargo value declaration

a. To be submitted only on the condition that special  relation is stated in the declaration.

b. No cargo value declaration is needed for the following  cargoes: travelers' luggage;  parcels; samples; gifts; duty-free articles; re-imported domestic products; cargoes imported by government agencies  and state businesses; and bonded cargoes imported by  bonded factories, export processing zones and scientific parks.

(7) Conditions of Certificate of Origin (C/O) Submission

a. If there is any special relationship between buyer and seller, applicant should disclose it.

b. To be submitted when requested by the Customs for application of the duty rate on the tariff rate (Column II).

(8) Catalogues, manuals or drawings--to be submitted  according to customs inspection or valuation.

(9) A copy of Import Car Declaration Details shall be submitted  for import of cars.

(10) Others—subject to laws and regulations governing  corresponding articles. Ex. Pesticide Permit and Pesticide Sales License for import of pesticides;  and power of attorney from a license holder for non-licensed importers.


Contact point:Subsection II, Import Classification & Valuation Section II , Clearance  Division I

TEL: (03) 3834161 ext 219




  • Date:2020-04-20
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