Customs Administration

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Enforcement Rules of the Regulations Governing the Pre-Assessment of Import Cargo Tariff

Article 1 
This Enforcement Rules is defined under the provisions of Article 21 Paragraph 4 of the Customs Act.

Article 2 
The term “tariff pre-assessment” herein provided refers to the procedure wherein the duty-payer or its agent (hereafter referred as the applicant) is required to apply for the tariff number with customs for the pre-assessment of the import cargo.

Article 3 
The pre-assessment of import cargo tariff also includes the Classification of Commodities of the R.O.C. Code (CCC Code). Whenever the customs should find the 9th or the 10th digit of the CCC Code questionable, the customs should first consult the Bureau of Foreign Trade under the Ministry of Economic Affairs before preparing its response. The encoding regulations of the CCC Code are as defined in the standard regulations of the Bureau of Foreign Trade, MEA.

Article 4 
An applicant filing for the pre-assessment of import cargo tariff should submit a duly filled customs prescribed standard application form together with the necessary related samples and documents, such as the product brochure of the original maker, instructions manual, etc., to the local Customs Office. Application and the opinion of the local customs office are then reviewed by the Directorate General of Customs under the Ministry of the Finance; thereafter, the local customs office issues a reply letter to the applicant.

In the matter of the aforementioned application form, one application form should be prepared per cargo batch. The application form should contain all detail information, such as the product name, producing country, model number, product specifications, composition or ingredients, materials, production process, primary functions, characteristics, purposes, full or partial shipment of goods, and other related information.

Article 5 
In the event that the information provided by the applicant is incomplete, thus making the pre-assessment of cargo tariff impossible, the customs should notify applicant of such problem in writing and set a deadline for the submission of required documents. Following the applicant’s submission of required documents, pre-assessment procedures may be conducted.

Article 6 
The application for tariff pre-assessment of the import cargo that manifests the following conditions shall not be accepted; an official notice to its effect shall be issued to the applicant;

1. A fictitious product that is hypothetical or still under the design process and has not been placed into actual production. 
2. Product is alike or similar to another product that has a disputable tariff number and is under administrative relief. 
3. Other types of cargo where customs finds unsuitable for tariff pre-assessment; such as waste materials.

Article 7
The local customs office is obliged to issue to reply to the application within 30 days from the day following its receipt of the application form or the applicant’s submission of additional documents; under circumstances where case should be referred to international or domestic institutions or experts for opinion, a reply should be issued within 120 days.

Article 8
An applicant disagreeing with the pre-assessed tariff number issued by the local customs office may apply for a re-evaluation with the Directorate General of Customs prior to the importation of the cargo.

The Directorate General of Customs should evaluate case and issue an official re-evaluation findings report to the application within 20 days from the day following the acceptance of the re-evaluation application form.

An applicant disagreeing with the decision stated in the aforementioned official reply may file an appeal pursuant to the administrative relief procedures of the Customs Act after receiving the cargo tariff number from the customs office processing cargo importation.

Article 9
In the event that the customs should decide to amend a pre-assessed tariff number, the customs should officially notify applicant; said notification letter should state the grounds for such change. However, upon the applicant’s presentation of evidence proving applicant has established previous agreement(s) and transactions using such pre-assessed tariff number and such amendment would result in the applicant’s losses, the applicant may apply for an extension of the validity of the previously issued pre-assessed tariff number; maximum period of such extension is 90 days.

Where the aforementioned amended pre-assessed tariff number also involves cargo importation regulations, then the related importation regulations at the time of cargo importation should be observed.

Article 10 
Where the customs clearance of an import cargo using a pre-assessed tariff number is processed through document evaluation or cargo inspection, the importer is required to present a photocopy of the official reply letter for examination during customs clearance processing. Where customs clearance procedure does not require inspection and evaluation, the customs may require importer to present such document at any time during the clearance procedure that it should find necessary. 
Upon determination that the actually imported cargo is the same as the cargo under pre-assessed tariff, customs should appraise tariff pursuant to the pre-assessed tariff number.

Article 11 
This Enforcement Rules takes effect immediately upon enactment.

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

  • Date:2012-12-12
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