Keelung Customs (KLC) stated that according to Ministry of Finance (MOF), imported pure natural fruit or vegetable juice will be sampled by Customs at the port of entry and examined by food examination institutes approved by Food and Drug Administration, Ministry of Health and Welfare to see if it meets national standards; importers who have imported 5 times of identical such juice with the national standards met can submit an affidavit and relative declaration documents to the Customs at the port of entry to apply for exemption from case-by-case sampling, examination, and commodity tax for future importation.
KLC further explained that according to MOF, identical juice refers to juice with the same country of production, brand, and level of purity. However, such products imported as raw materials will be determined by country of production, manufacturer, specification (that is, volume), and level of purity. Products meeting the above criteria can be recognized as identical juice, and importers can apply for simplified import procedure, that is, exemption from case-by-case sampling, examination, and commodity tax.
KLC reminded importers having applied for exemption from case-by-case sampling, examination, and commodity tax that Customs still will randomly examine the imported pure natural fruit or vegetable juice. If the examination results do not meet the national standards, Customs will ask the importers to pay for the missed tax pursuant to Commodity Tax Act, and tell Taxation Administration, MOF to revoke the qualification of exemption. The future identical juice imported by the same importers will resume case-by-case sampling and examination, and since the date of disqualification, the importers cannot apply for the aforementioned simplified import procedure for one year. For more information, please contact Import Division, KLC at (02)24202951 ext. 2110.