Taichung Customs urges importers to submit authentic invoices during customs clearance and to truthfully declare the dutiable value of imported goods to avoid violations of the law and subsequent penalties.

Taichung Customs further explained that, pursuant to Paragraph 1 of Article 17 of the Customs Act, importers are required to file an import declaration when declaring goods for importation, and to attach invoices, packing lists, and other required import-related documents. Importers must honestly declare the dutiable value of goods and the relevant taxes and duties. If Customs discovers that false invoices have been submitted for inspection, Customs will not only recover the evaded taxes and duties from the importer, but also impose a fine of up to five times the amount of the evaded taxes in accordance with the Anti-Smuggling Act, depending on the severity of the violation. Cases involving forged or altered invoices may constitute criminal offenses, and Customs will transfer them to judicial authorities for investigation.

To prevent tax evasion, Customs has established cross-checking mechanisms with inland tax authorities, ensuring that illegal operators cannot evade scrutiny. In addition, a post-clearance audit system has been established. Even after goods have been released, Customs still has the right to request the importer to provide records, documents, and accounting books related to the imported goods. Should any illegal activities be identified, Customs will impose penalties in accordance with the law or refer the case to judicial authorities for further investigation. Taichung Customs would like to remind importers not to take chances and urge them to truthfully declare the customs value of the imported goods and submit genuine transaction documents to avoid violating the law.

Contact Information:
Clearance Division I, Taichung Customs.
TEL: +886-4-26565101 ext. 232 Mr. Wu