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Tai-tsai-kuan-tzu-ti-1101033002 on January 12, 2022.The goods of self-provided boned warehouse are allowed to conduct one-time transfer pricing in a fiscal year

Starting year 2022, self-provided bonded warehouses which operate controlled transaction and file declaration to store import goods with full amount deposit paid into bonded warehouses according to Article 58 of the Customs Act may apply import goods customs value determination of One-Time Transfer Pricing in a fiscal year for the aforementioned bonded goods while entering into tax zone in the same fiscal year according to the decree documented as Tai-Tsai-Shuei-Tzu No. 10804629000 on Nov. 15, 2019 if the goods were not reassembled during the storage period.

Issued:Department of Tariffs and Legal Affairs Release date:2022-01-12 Click times:559