Under Customs Act Article 29, the customs value of imported goods subject to ad valorem duties shall be determined and calculated on the basis of the transaction value. The term "transaction value" referred to the price actually paid or payable for the imported goods sold from the exporting country to the Republic of China. Taipei Customs suggest people to shop online should declare cargo’s value fairly and honestly.

In order to expedite express cargo clearance efficiency and protect personal identification, TPC encourage people shop online using “EZ WAY” APP.  By using this real-name authentication APP, customs could discover and investigate the simplified declaration content whether matches the consignee’s cargo declared information and his/her personal identification or not.

The vision for convenience in trade is the world trend, however, for protecting tariff fairness, it’s consignee’s responsibility to declare cargo’s value honestly without violating Customs Anti-smuggling Act. If you have further questions, feel free to contact 0800-005-055 or e-mail to Taipei Customs (chief@customs.gov.tw) for more information.