Taiwan Customs Act (2022 Revision)

HEADLINE: Taiwan faced significant customs revenue losses due to import declaration gaps.

Key Obligations

["Import declaration mandatory for all goods", "Payment of customs duties and business tax", "Compliance with Taiwan tariff schedule (CCC Code)"]

Penalty Ranges

Fines up to NTD 3 million; imprisonment up to 7 years

Affected HS Codes: ["All HS codes"]

Issuing Authority: Customs Administration, Ministry of Finance (CAMF)