As technology advances and a great number of new commercial products are put on the market every year, information about whether a certain product is subject to commodity tax is crucial for the importers. Keelung Customs states that, to serve the public, the Ministry of Finance (MOF) has set up a Commodity Tax Advance Ruling platform on its website. Keelung Customs emphasizes that advance ruling system not only can expedite clearance process but prevent possible disputes between customs and importers and encourages importers to make good use of the system.

Keelung Customs indicates that customs duties are imposed in accordance with the Customs Import Tariff (Tariff) while commodity tax with Commodity Tax Act (Act). Items subject to commodity tax as well as their rates or tax amounts are prescribed in chapter 2 of the Act. The Agency further mentions that as the import tariff and commodity tax are not correlated to each other, the codes "T" (subject to commodity tax) and "T*" (subject to commodity tax, partially) listed in the Customs Requirement (CR) column on the Tariff are for preliminary reference only. Importers should always check on the Act to confirm whether one particular product is commodity taxable or not .

Keelung Customs reminds importers that if they have any questions with regard to commodity tax or the application of advance ruling, please go on the e-Tax Portal, MOF or submit advance commodity tax ruling application along with catalogs, user instructions or manual to the Customs at the port of entry. For more information please contact Keelung Customs at (02)2420-2951 ext. 2202.