To address the impact of U.S. tariff policies on Taiwanese exporters, the government promulgated the Special Statute on Strengthening the Resilience of the Economy, Society, and National Security in Response to International Developments to promote the “Support Plan for Taiwan's Export Supply Chain in Response to U.S. Tariffs.” The Plan comprises 9 key areas and 20 measures aimed at stabilizing the national economy, ensuring steady industrial development, and safeguarding people's livelihoods.
Among the aspect of reducing administrative cost, the Ministry of Finance offers simplified customs clearance measures such as “No packing list required for customs clearance in bonded areas” and “Expand the implementation of remote customs audits.”
No Packing List Required for Customs Clearance in Bonded Areas
- The measure of no packing list requirement allows bonded businesses to submit monthly consolidated declarations and are exempt from attaching packing lists. This means bonded businesses only need to submit one declaration per month. The requirement for packing lists is relaxed for shipments between bonded businesses and related supply chain operators in bonded areas or tax areas.
- According to statistics, approximately 1,093 businesses can avoid producing around 200,000 packing lists and save 100,000 working hours per month, thereby lowering the costs for bonded businesses.
Expand the Implementation of Remote Customs Audits
- Remote audits are expanded via the bonded smart service platform to approximately 1,224 bonded businesses. This measure not only addresses the demands of the Allied Association For Science Park Industries, but also lowers the compliance costs for bonded businesses from less on-site inspections and administrative intervention.
- Businesses submit their data online through the bonded smart service platform. Customs reviews the data online and can remotely connect to the business's system to download accounting data, compare it with the customs clearance system, conduct random audits, and confirm compliance status via video.
- According to statistics, the rate of remote audits implemented by Customs was 32.39% from April 2025 to May 2026.
- Customs Remote Audit Cases:
- Bonded businesses apply online for the scrapping of defective products or the destruction of waste materials through the platform. During the scrapping or destruction process, real-time on-site connection or full video recording is used for Customs officers to verify the information.
- Bonded businesses upload reconditioning forms to the platform. Customs reviews these forms through the backend and connects to the business's system to randomly check the accounting entries of post-recondition goods. If discrepancies are found, the business can be notified online to make corrections.
- To monitor the storage of goods of Mainland China by Free Trade Zone enterprises, Customs may remotely connect to the businesses' accounting systems to download warehouse entry/exit data for cross-checking with customs clearance system data, supplemented by remote surveillance systems for real-time video inspection of warehouse storage slots.
- During the audit process, if businesses are required to provide supplementary information, previously this was done via email, fax, or mail. Now, a new function allows uploading data directly via the “Online Audit Data Transmission” service under the bonded smart service platform for each bonded area application process.
Inquiry Hotline
For any related questions, please call Customs Administration's bonded business window at 02-25505500 extensions 2751, 2752, or 2724.