Keelung Customs (KLC) stated that, in recent years, the impact of Covid-19 on food supply chain and the influences of extreme climates have given rise to significant fluctuations in fresh fruits origin prices and international shipping fees. Importers must faithfully declare the goods’ Customs value and must not underreport the quantity, weight, price, or falsely declare the specification and variety, lest they should be fined.
KLC explained that according to Article 29 of Customs Act, for imported goods subject to ad valorem tariffs, the Customs value is calculated based on transaction price, and then adjusted based on fees that should be added; the transaction price refers to the paid or payable price of the imported goods sold to our country. Recently, Customs has discovered many cases of imported fruits with falsely declared specifications, varieties, quantities, weights, transaction prices, etc., and cases with false, forged, or altered invoices so as to evade import taxes and duties. Given that fruit prices often fluctuate due to factors such as origin, specification, variety, transaction volume, and market supply and demand, importers must declare the actual transaction price instead of referring to or citing the Customs value of other imported goods. Whoever falsely declares the price will be fined no more than 5 times the amount of the missing import tax, according to Paragraph 1, Article 37 of Customs Anti-smuggling Act.
KLC emphasized that importers should fulfill their duties of making faithful declaration by submitting actual transaction invoices, packing lists, and other necessary, relevant document. If anything should influence the Customs value of the imported goods, importers should declare actively, and provide Customs officers with relevant document to examine so that fair taxation can be realized and disputes between Customs and taxpayers can be avoided. For more information, please contact Mobile Inspection and Auditing Division, KLC at (02)2550-5500 ext. 2681.