Customs Administration

Interpretive Rules

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Tai-tsai-kuan-tzu-ti-1081003962 on July 1, 2019

1. When goods transported from a free trade zone (FTZ) to a tax area are found to have been damaged or not conforming to specifications and quality as stated in the original contract, thereby necessitating compensation or replacement by the original FTZ enterprise, the compensation or replacement goods 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 into the tax area as stipulated in Article 51 of the Customs Act.

2. The documents required for the aforementioned report and its operating procedures shall be handled in accordance with the provisions of Article 41 and Article 42, Paragraph 1, of the Enforcement Rules of the Customs Act.

Document No.

Tai-tsai-kuan-tzu-ti-1081003962 on July 1, 2019

  • Publish Date:2019-07-01
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