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Declare Import Duty Honesty is the Best Policy

Taichung Customs expresses that imported goods may involve levy of import duty, commodity tax, business tax, etc. When filing an import declaration, the tax-payer not only has to fill out an import declaration form and submit along with an invoice, packing list and relevant documents honestly according to Paragraph 1 of Article 17 of the Customs Act, but also declare whether or not payment of relevant taxes truthfully under the  Commodity Tax Act, Value-added and Non-value-added Business Tax Act, Tobacco and Alcohol Tax Act, etc.


Taichung Customs further states that the Customs receives and verifies the declaration of imported goods by using the automatic customs clearance system. Since the taxpayers have most information relevant to their transactions the importers are required to comply with the laws and fulfill their obligations. Declaring complete information of imported goods honestly will not only speed up customs clearance but also substantially help to raise tariffs predictability and protect of taxpayers' rights and interests. According to Judicial Yuan Interpretation No. 754 decision, if the importer acts against tax obligations and violates the laws, the combined penalties under the Customs Anti-Smuggling Act, Commodity Tax Act and Business Tax Act do not contradict the principle of double jeopardy embraced by a rule-of-law nation.


Taichung Customs also reminds that, to maintain the fairness of payment of duties, the Customs will continue to strengthen the use of risk management mechanisms and actively screen high-risk importers for post-clearance audit. Therefore, if there is any mistakes data filed by importers in the import declaration, please take the initiative to apply to the Customs for correction and payment of correct duties, and to avoid any fines for their misconducts, or any results in further customs audit after importation.

  • Publish Date:2019-03-28
  • HitCount:871
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