To simplify the valuation process for used cars brought back by passengers for personal use, Customs Administration amended the Operation Directions for Imported Used Cars Valuation (hereinafter referred to as the “Operation Directions”) on December 2, 2025. The amendment adds a provision that allows passengers who bring back used cars for personal use due to studying, performing public duties, or working abroad to provide proof of the original purchase price and have the customs value determined based on the depreciation table. The amendment will take effect on January 1, 2026, simplifying the procedures and safeguarding taxpayers’ rights and interests.
Customs Administration explains that, under current procedures, for used cars brought back from abroad by passengers for personal use, the Customs office at the port of entry determines the customs value based on the model year and specifications of the actual vehicle, applying the following methods in order: the transaction value method, the transaction value of identical goods method, the transaction value of similar goods method, the deductive value method, the computed value method, and the fall-back method (Articles 29 through 35 of the Customs Act). The aforementioned valuation procedures are relatively complex, making it difficult for passengers to understand and estimate the import duties and taxes payable. To simplify the valuation process, enable the public to clearly understand the import duties and taxes payable, and avoid disputes between the taxpayers and Customs, Article 8 of the Operation Directions have been amended to add: passengers who have studied, worked, or performed public duties abroad for more than one year and provide the original new car purchase contract or order, proof of payment, and driver’s license evidencing that the car has been registered abroad for more than one year, along with proof of foreign residence, Customs may directly calculate the depreciation rate based on the depreciation table (Appendix 2 of the Operation Directions) and conduct the valuation.
If you have any questions, please feel free to contact Customs Administration for further information.
Phone:(02)25505500 ext.2703