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Loading The Ship Supplies Should Get The Approval of The Customs In Advance

Taichung Customs states that for exclusive materials purchased locally by ships in port, the exporter shall submit the export declaration and the necessary application form issued by the captain or shipping company to the Customs. If the quantity and value of the category are reasonable, the Customs officer will inspect the cargo and release it alongside the vessel.

Taichung Customs further states that if the amount of exclusive materials and crew food items is reasonable, the FOB value for whole items does not reach NT$100,000 and they do not involve tax refund and licensing, the exporter may submit the invoice and the "Declaration Form and Permit for Ship /Crew Supplies and Daily Necessities" in triplicate to the Customs for reviewing. After approval, the Customs officer will inspect the goods at the port or pier, and then the goods can be allowed to ship on board. If the FOB value is less than NT$20,000, and the invoice and Declaration Form and the above-mentioned Permit have been verified by the Customs, the goods can be directly boarded on the ship without inspection. After loading, the exporter should return the Declaration Form and Permit signed by the captain, chief mate, or chief engineer to the original verified Customs for closure of the case. If necessary, the Customs may board the ship for inspection. If the supplies cannot be shipped for any reason, the exporter should return the Declaration Form and Permit to the Customs for cancellation. Those who fail to comply with regulations of customs clearance, the Customs may cancel their qualification for exemption from inspection.

Taichung Customs reminds that if the exporter loads the cargo without declaring them to the Customs, according to Article 36 of the Customs Anti-smuggling Act, the exporter may be fined up to three times the value of the goods and the cargo should be confiscated by the Customs. Loading the ship supplies should be approved by the Customs in advance to avoid penalties.

Issued:Customs Administration Release date:2024-06-18 Last updated:2024-06-18 Click times:100