Customs Administration

FAQs

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How to apply for refund by fax?

1. Goods admitted to import fail to apply import permit in time, but required to apply for customs clearance instantaneously (Article 18, Duty and Tariff Law) can be applied for refund of deposit after the taxpayer obtains the import permit and necessary documents. If unable to submit all necessary documents for duty exempt or deduction (Article 18, Duty and Tariff Law), the taxpayer may apply for refund of deposit after submitting all the documents. Leased or borrowed (for free) items re-exported to the foreign countries within the stated period of time (Article 38, Duty and Tariff Law). The taxpayer may apply for refund of deposit after the re-export of such items. Import of dutiable samples, articles for scientific research, testing articles, exhibits, costume of entertaining groups, props, photographic/cinematographic instruments, instruments, tools and containers necessary for installation and repair of machinery, import of finished products for repair and maintenance, and other MOF approved items, which are re-exported to the country of origin in their original status within six months from the imported date or the period of time approved by the MOF shall be duty free. (Article 52, Dutyand Tariff Law). The taxpayer may apply for refund of deposit after the re-export of such items.

Export products which are returned and re-imported for some reason and then re-exported after repair andmaintenance (Article 57, Duty and Tariff Law) can be applied for refund of deposit after the re-export of such item. Consignee with credit account but fails to submit valid bank guarantee or still in the process of application, the taxpayer may apply for refund of deposit after all the procedures of bank guarantee are completed.

2. Application form for Refund of Guarantee Deposit By Fax

Contact Information

886-2-25505500 ext. 2552

Data Source

Department of Customs Clearance Affairs

  • Publish Date:2019-06-14
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