Customs Administration of the Ministry of Finance stated that the number of confirmed cases of COVID-19 in Taiwan has increased recently and the international epidemic is still severe. The global demand for alcohol for epidemic prevention has not decreased. The soaring import price of ingredients of pharmaceutical alcohol has led to an increase in manufacturers’ import cost. To keep epidemic prevention commodities well supplied, it is necessary to lower the import cost of ingredients of pharmaceutical alcohol. Therefore, according to Article 71 of the Customs Act, the Executive Yuan approved a continuous temporary reduction of tariff on ingredients of pharmaceutical alcohol (Tariff no.2207.10.90) from 20% to 10% for a six-month period from February 27, 2021. The implementation of the reduction will be reviewed periodically, based on the progress of epidemic prevention and the market supply and demand for the commodity.
The Administration highlights that the duration of the temporary reduction of tariff is from February 27 to August 26, 2021. The application of the revised tariff rate shall be governed by Article 2 of the Enforcement Rules of the Customs Act. For imported goods, the amendment of the tariff shall apply from the arrival date of the means of transportation. According to Article 6 of the same regulation, “the arrival date of the transportation means” refers to the date on which the vessel arrives at the port of entry and files the import manifest with Customs for sea cargo, and for air cargo refers to the date on which the plane arrives at the airport and files the import manifest with Customs.
Customs Administration has provided a “List of undenatured ethyl alcohol of an alcoholic strength by volume exceeding 90% vol on which tariff is temporarily reduced” for the public’s reference.

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