Customs Administration of the Ministry of Finance adopted the World Customs Organization’s （WCO） guidelines for post－clearance audit in 2020, introducing the self－assessment system to help traders comply with regulations. Under this mechanism, Customs provides a compliance self－assessment form to traders, as well as guidance on completing the form, before conducting the post－clearance audit. Traders that submit voluntary disclosure with factual evidence to Customs will be exempted from penalties under Customs Anti－Smuggling Act. Since this measure was implemented, nearly 40％ of traders have been exempt from penalties due to voluntary disclosure. Customs also obtains the actual transaction prices provided by the trader. The benefits can be described as a win－win in both information and payment transparency.
The Administration further stated that the traders must inspect their import－related accounting books and declaration materials within six months to check for any errors, omissions, or violations during the self－assessment process. In the case that there are any omissions, and the trader voluntarily discloses and makes supplementary tax payment before Customs conducts the post－clearance audit, they will be exempted from penalties. However, if Customs has already conducted the post－clearance audit, and the trader then voluntarily discloses and cooperates with investigations, they will still be penalized, although the penalties may be reduced according to Reference Table for Fines and Multiples of Punishments for Anti－Smuggling Cases.
The Administration appeals to traders to declare the correct customs value for imported goods. If any errors in the declaration are discovered, traders should voluntarily apply for corrections before the post－clearance audit to avoid penalties. Upon receiving the compliance self－assessment form, traders may directly inquire with the issuing Customs office regarding legal matters or how to correct declaration errors to protect their rights.
Phone: （02）2550－5500 ext．2780