To combat COVID-19 pandemic, the countries around the world separately announce several arrival restrictions or bans. Whereas a R.O.C. citizen passed away overseas, the bereavement family usually hired a local undertaker to arrange the funeral service and the return of the ashes. In most cases, when the ashes imported into Taiwan via air cargo delivery should be declared and the instructions are as follows:

1. For cargo shipped via air freight (might categorize into general cargo, express delivery cargo or cargo examined and released alongside an aircraft), the airline will provide an air waybill to the carrier. Then the importer with an air waybill can declare to the specific Customs office based on the cargo warehouse. After the cargo is released by the Customs, the importer is able to withdraw it from the warehouse.

2. There are two kinds of processes of bringing the ashes of the remains back to Taiwan: (1) Send the ashes back after burning the remains. (2) Directly send the remains back. The remains and the ashes shipped via cargo delivery should be declared by the authorized customs brokers or the relatives themselves. The ID copy of the relatives, the passport and ID copy of the dead, the cremation and the death certificate, and the air waybill are necessary.

3. The remains and the ashes are classified under CCC Code 3001.90.90.00-5 and 2621.90.10.00-4 respectively. The remains are subject to import codes 807 and 836 which mean that the approval from the Ministry of Health and Welfare is needed. For further detailed information, please contact Northern Regional Center for Disease Control, Ministry of Health and Welfare (TEL: 03-398-2583). On the other hand, for importing or exporting the ashes, there are no further requirements.

4. Although the countries around the world have imposed several restrictions during the pandemic, TPC will assist the public with personal declaration on importing special cargo throughout the customs clearance.