Keelung Customs (KLC) indicates that taxpayers having pending Customs cases which are under provisional attachment or other precautionary measures executed by Administrative Enforcement Agency (AEA), Ministry of Justice might apply to the Customs for withdrawal by providing cash deposits or other forms of proper guarantees. “Stakeholders are advised to pay attention to such regulations to avoid import/export clearance delays resulted from duty securing measures, such as temporarily putting shipments on hold, taken by Customs,” added by KLC.
KLC explained that, for the revocation of provisional attachment as mentioned above, persons liable for duties or monetary penalties should pay duties or fines upon receiving notice from the Customs. If the amount is exceeding NT$500,000; the persons concerned could provide cash deposits or the following forms of guarantees with value equivalent to the unpaid duties or penalties:
- Bonds issued by the government.
- Time deposit certificates issued by a bank.
- Time deposit certificates issued by a credit union.
- A one-year or more common trust certificate issued by a trust and investment company.
- A Guarantee provided by a credit institution.
- Any other property approved by the Ministry of Finance which is easy for sale and custody and free from any dispute over proprietary rights.
Items (1) to (4) and (6) should be mortgaged or pledged to the Customs.
“Upon receipt of any of the above guarantees, the Customs will request the AEA to revoke or cancel the provisional attachment or other preventive measures, and release the shipments in custody,” KLC continued.
For more information, call Legal & Seizure Division at (02)24202951 ext. 3522~3527.