Customs Administration of the Ministry of Finance stated that, as the construction industry prioritizes efficient, environmentally friendly, and cost－conscious construction methods, traditional wooden formwork has been widely replaced by metal alternatives. Metal formwork not only allows for modular design but also offers the benefits of being lightweight, durable, and smooth, making the construction process both efficient and sustainable with its high level of reusability. However, taking imported aluminum formwork as an example, applicable tariffs, tax rates, and import regulations vary depending on the usage model and import status. Customs Administration would like to remind importers to pay attention to key distinctions to ensure correct tariff classification and accelerate the clearance process.
Customs explained that there have been frequent inquiries regarding the tariffs for “Aluminum Formwork” made in Mainland China. Common aluminum formwork goods generally fall into three categories: “Aluminum Formwork Systems,” “Loose Aluminum Formwork,” and “Structural Aluminum Formwork.”. “Aluminum Formwork Systems” refer to complete sets of formwork with mold characteristics used for pouring construction concrete. They are under heading 8480 “Moulds” and classified under tariff code 8480.60.00 “Moulds for mineral materials” with 4％ duty rate under Column 1; “Loose Aluminum Formwork” refer to detachable formwork without mold characteristics. They are under the category of “Aluminum Articles” and classified under tariff code 7616.99.90 “Other articles of aluminum” with 5％ duty rate under Column 1. Both items belong to the category of Mainland China products permitted for import; “Structural Aluminum Formwork” refers to formwork used as building structures. They are under heading 7610 “Aluminum structures” and classified under tariff code 7610.90.00 “Other aluminum structures and parts thereof, finished” with 7％ duty rate under Column 1. These are categorized as Mainland China products subject to conditional import permitted.
Customs Administration further pointed out that because the appearances of various aluminum formwork products are similar, it couble be difficult to distinguish them correctly. When declaring for import clearance, importers are requested to provide original manufacturer catalogs, engineering drawings, and material lists for Customs inspection. If importers have doubts regarding the tariff classification of such goods, they may submit an “Application for Advance Tariff Ruling on Imported Goods” along with relevant data to Customs at the port of entry before the goods are imported to protect their rights and speed up the clearance process.
 
Phone:（02）25505500 ext．1004