Go TO Content

My company this year exported fabric materials to Vietnam to process. After the Vietnam factory cut some materials, it discovered there were some quality deficits and asked to return them back. Can those goods be imported, also exempted from duties as Taiwanese goods, after verified the export declaration?

Those goods are already cut and processed; the type, value, and specification are not identical with the original exported goods. Therefore, those goods are not re-imported Taiwanese goods; the Customs can not verify the export declaration to exempt those goods from customs duties (which is described in Customs Act Article 57). Those goods are regarded as general imported goods.


Contact Information

886-2-25505500 ext. 2544

Data Source

Department of Customs Clearance Affairs

  • Publish Date:2019-05-15
Go TO Content