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Directions Governing Customs Procedures in Offshore Transshipment Center

  • Data Source:Department of Investigation

Amended and issued by the Ministry of Finance on February 5, 2005


Article 1

The Directions are issued in accordance with the “Directions Governing the Establishment of Offshore Transshipment Center” by the Ministry of Transportation and Communications.

Article 2

The scope of operation of these Directions is as follows:

(1) Transit of Full Container Load (FCL in Europe, CY container in US)

(2) In case of adding, refit, separate packing, combining or reorganization of CFS containers, an application for conducting the operation in container yard (CY) or transit warehouse located in wharf area shall be made to the customs office. 

(3) In case of transit of bulk goods and miscellaneous goods, vendors shall make application to the Customs Office as it deems necessary.

(4) Goods of offshore shipment centers shall be transported as bonded goods to free ports, economic processing zones, science industrial parks, bonded plants, private-owned bonded warehouses, logistic centers and bonded warehouses approved by the customs authority to undertake reorganization operation to undergo reprocessing, reorganization and storage before being exported. The relevant laws and regulations shall govern the transportation and customs clearance operations.

The scope of the operation as provided under the preceding paragraph shall be determined in accordance with the characteristics of the ports and relevant areas by the Ministry of Transportation and Communications in consultation with the Ministry of Economic Affairs.

Article 3

Weapons and ammunitions which are exported to any third place from Mainland China or imported into the Mainland China from any third place may not be transited in offshore shipment centers. 

Unloaded transited goods, such as weapon, ammunition, drug, tobacco and alcohol, agricultural products and food from the Mainland China may not be declared under the general category of “ordinary goods.” In the event that the customs authority establishes that the above goods fail to be genuinely declared in manifests, the relevant provisions of the Customs Anti-smuggling Act shall apply.

Article 4

In the event that transited containers (goods) are trans-shipped for exportation, declaration shall be made to the customs office with trans-shipment application form that has been filled out and transshipment permit. In the event that declaration is made via computer networking, and transshipment permit shall be printed out by the Customs Office and a written trans-shipment application is not required. If the goods concerned fall into the category of triangle trade, the transshipment shall be governed by the customs clearance operations currently in force.

Article 5

Transited containers (goods) may be trans-shipped for exportation by sea-sea, sea-air or air-sea transshipment. Transportation with the Mainland China is restricted to sea transportation, which shall be governed by the regulations governing clearance and management of transited goods.

Article 6

Vessels which are loaded with goods shipped from Taiwan to the Mainland China or goods shipped from the Mainland China to Taiwan may not directly sail between ports of Taiwan and the Mainland China as per the regulations.

Article 7

The collection of fees shall be governed by the Rules Governing the Collection of Fees by the Customs Authority.

Article 8

Any matter which not stipulated herein shall be regulated by other relevant regulations.

In case of any discrepancy between the English version and the Chinese text of this Statute, the Chinese text shall govern.

  • Publish Date:2005-02-05
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