Keelung Customs (KLC) stated that according to Article 45 of Customs Act, duty-payers who are dissatisfied with the decision of Customs on the tariff classification, customs value, amount of duty or special duty to be made up, of the imported goods, may, within thirty days following the date of receiving the duty memo, file with Customs in the prescribed form to request a review of the case. Duty-payers shall take extra note of the thirty-day limit to protect their own rights.

KLC explained that there have been duty-payers who file a number of reviews of similar cases recently; for example, the tariff classification or the imposition of anti-dumping duty of the same cargo. Due to the fact that those cases had the same party involved, the same facts, and the same legal cause, duty-payers can file one case review for all cases along with the declaration numbers, duty memos, and related evidence as attachments to reduce the use of paper. KLC also explained that Customs would issue a deposit payment notice to notify the duty-payers to pay sufficient deposit for the taxes that shall be made up in the declaration form; the notice is not the duty memo mentioned in Article 45, Paragraph 1 of Customs Act. Customs determines the Customs value or the taxes that shall be made up (or recovered) and issues the duty memo for offsetting the deposit. Duty-payers are allowed to file a case review in written form only after they receive the duty memo.

KLC reminded that Customs provides different methods for filing a case review. Duty-payers can file in written form with the Customs that imposed the penalty, or file online on CPT Single Window. However, there is a prescribed form for a case review; a case review application form is legally necessary, so duty-payers who choose to file an online case review still need to present a written form to Customs within three days following the date of the online application. The prescribed form for a case review can be downloaded on KLC’s website. Duty-payers shall take note of the above information. For more information, please contact Legal and Seizure Affairs Division, KLC at (02)24202951 ext. 5604.