Complete Guide to Taiwan Customs Public Auctions 2026
Customs public auctions sell confiscated contraband, overdue undeclared imports, and goods sold because duties remain unpaid. Both businesses and individuals may bid. The reserve price is 50% of the appraised customs value plus all taxes and duties, or 40% of the customs value or FOB price for duty-free goods, and the Customs Office Director may adjust it within ±30%. First, visit the website of the Customs office with jurisdiction to download the auction lot list, bid-bond schedule, and bidding instructions. On the inspection date, bring identification, pay the bid bond, obtain an inspection permit, and then submit a time-limited registered postal bid. Bids are opened only when there are at least 3 bidders in total. If the reserve price is not reached, bidders who attend in person may increase their bids on the spot—an advantage unavailable to postal-only bidders. Regular auctions are held at least once every 2 months. Always check the relevant Customs auction notice for the current lot list and inspection date.
Last updated: 2026-07-30 · HowBridge Consolidation Shipping Editorial Team · Compiled from Customs announcements and current regulations
What Is a Customs Public Auction, and Where Do the Goods Come From?
A Customs public auction is commonly called a Customs auction, but Customs does not purchase goods for resale. The goods come from three categories—many summaries discuss only the first two and omit the third.
| Category | Legal Status | Common Items |
|---|---|---|
| Confiscated contraband | Smuggled or unlawfully imported goods that have been conclusively confiscated by Customs under the Customs Anti-smuggling Act. | Clothing, underwear, polo shirts, bedding sets, fabric, hardware fasteners, screws, electric bicycles, furniture, tiles, suitcases, hand tools, and similar goods. |
| Overdue undeclared imports | Imported goods that remain undeclared after the declaration deadline and are still undeclared after late-declaration fees have accrued for 20 days. Customs sells them under Article 73, Paragraph 2 of the Customs Act. | Electric scooters, smart toilets, sintered-stone slabs, mirrors, aluminium foil, cotton bedding sets, industrial parts, and similar goods. |
| Goods sold because duties remain unpaid | Goods that were declared but for which taxes remain unpaid after the payment deadline and after late-payment surcharges have accrued for 30 days. Under Article 74, Paragraph 2 of the Customs Act, Article 73, Paragraph 2 applies mutatis mutandis to their sale. | Similar to overdue undeclared imports, depending on the cases included in the relevant auction. |
A common mistake is looking in the wrong place:
Auction notices on the central Customs Administration website mostly concern discarded government property. Members of the public looking for auctions of contraband or overdue cargo should check the individual websites of Keelung Customs, Taipei Customs, Taichung Customs, and Kaohsiung Customs.
There Are Also Irregular Auctions
In addition to regular auctions, Customs may conduct irregular auctions for seized goods publicly announced for sale before a case becomes final, as well as perishable fresh plants and animals and foods with expiration dates that must be sold under the Customs Act. Notices are displayed prominently at the relevant Customs office, and the owner is notified and invited to purchase the goods. To find these goods, monitor notices from each Customs office instead of waiting only for the regular auction held once every two months.
Where can I see Kaohsiung Customs auction notices? Auction notices and lists for each customs office
Kaohsiung Customs auction notices are in the “Information Disclosure / Auction Notices” section of the Kaohsiung Customs website, and Taipei, Taichung and Keelung Customs each have pages of the same name, where the current auction list, bid deposit table and bidding instructions can be downloaded. Another official channel is the Government e-Procurement System web.pcc.gov.tw: enter the agency name “Customs Administration Kaohsiung Customs” in the tender search to find mail auction cases. Regular auctions are held at least once every 2 months and announced one week before bid opening; notices on the central Customs Administration website mostly concern scrapped property.
| Customs office (main jurisdiction) | Notice path | Agency name on the Government e-Procurement System |
|---|---|---|
| Kaohsiung Customs (Port of Kaohsiung, Xiaogang Airport, southern Taiwan) | Website home → Information Disclosure / Information Hub → Auction Notices | Customs Administration Kaohsiung Customs (or Customs Administration, Ministry of Finance, Kaohsiung Customs) |
| Taipei Customs (Taoyuan Airport, air express for Taoyuan and Taipei–New Taipei–Keelung) | Website home → Information Disclosure / Information Hub → Auction Notices | Customs Administration Taipei Customs (or Customs Administration, Ministry of Finance, Taipei Customs) |
| Taichung Customs (Port of Taichung, Taichung Airport, central Taiwan) | Website home → Information Disclosure / Information Hub → Auction Notices | Customs Administration Taichung Customs (or Customs Administration, Ministry of Finance, Taichung Customs) |
| Keelung Customs (Port of Keelung, Port of Taipei, northern sea freight) | Website home → Information Disclosure / Information Hub → Auction Notices | Customs Administration Keelung Customs (or Customs Administration, Ministry of Finance, Keelung Customs) |
What is the “Customs auction list”? Can I see the reserve price on it?
The official name of the Customs auction list is the “auction schedule”, which lists the lot number, item name, specifications, quantity and storage location for each lot, together with the bid deposit table published with the same notice. The list does not disclose the reserve price — the reserve price register is sealed until it is opened on the spot at bid opening, so the list can only be used to judge the goods’ condition and the bid deposit threshold, not to work out the winning price.
Example: Kaohsiung Customs’ 1st auction of confiscated contraband and overdue goods in 2026
According to a Ministry of Finance press release of January 5, 2026, Kaohsiung Customs held its first mail auction of the year at 2 p.m. on January 15, 2026 in the 5th-floor classroom at its headquarters, with inspection days on January 9 and January 12 to 14, 9 a.m. to 12 noon and 1 to 4:30 p.m., at locations spread across the contraband warehouse, container yards, and the First Postal Consolidation and Wan Hai sea express cargo zones. Lots included electric bicycles, electric tricycle frame sets (including electric motors), electric water heaters, suitcases, jeans, polo shirts, sweatshirts, socks, printed fitted sheets, glazed tiles, refractory bricks, steel hand tools, hex bolts, single-core wire and tinplate boxes, some of which required additional labeling or certification by the Bureau of Standards, Metrology and Inspection. The notice expressly stated that it was “open to businesses and individuals alike”, with bid deposits paid by Bank of Taiwan cashier’s check, bank check or certified check, or in cash if not exceeding NT$5,000.
2026 auctions at the four customs offices: how many rounds have Keelung, Taipei, Taichung and Kaohsiung Customs held, and how many failed?
From January to September 2026: Keelung and Kaohsiung Customs had each announced up to their 8th round (about once every 4 weeks), and Taipei and Taichung Customs each their 5th; of the notices visible on the websites, at least 8 sessions were not opened because there were fewer than 3 bidders (persons or businesses). In other words, “at least once every 2 months” in the Procedures for Customs Sale of Goods and Means of Transport is only the statutory minimum; in practice Keelung and Kaohsiung hold auctions almost every month, but failed auctions are not uncommon.
| Customs office | Rounds announced in 2026 (frequency) | Not-opened record (fewer than 3 bidders) | Latest example (date, venue, deadline) |
|---|---|---|---|
| Keelung Customs | 8th round (notice ref. No. 11509008, announced September 16); 6th announced July 22, 7th August 19, 8th September 16, about once every 4 weeks | Three rounds not opened: the 3rd (April 30), 6th (July 30) and 7th (August 27), including two consecutive rounds in July and August | 8th round: inspection on September 17, 18, 21, 22 and 23 (9:00 to 11:30 a.m. or 1:30 to 4 p.m.) at the office’s contraband warehouse and the container freight stations, interlinked warehouses and bonded warehouses under its jurisdiction; bid deposits paid September 21–23 at the Contraband Handling Unit, Handling Section, Legal Affairs and Case Investigation Division; bid forms must arrive before 1:30 p.m. on the opening day; bids opened at 2 p.m. on September 24 in Conference Room 2, 4th floor of the office at No. 6, Gangxi Street, Keelung City. Lots included tiles and stone tabletops, socks, fitted sheet sets, electric bicycles, voltage stabilizers, screws and nuts, air compressors, bookshelves, wardrobes, electric ovens, refrigerators, tires and more |
| Taipei Customs (Taoyuan Airport) | 5th round (announced August 28) | Three rounds not opened: the 2nd (announced March 12), 4th (announced July 9) and 5th (originally set to open September 11; announced not opened on September 10) | 5th round: inspection on September 7 and 8 at the office’s contraband warehouse at Taoyuan International Airport (No. 25, Hangqin North Road, Dayuan District, Taoyuan City) and warehouse operators’ dedicated overdue-goods storage; bid deposits paid September 7–9 at the Legal Affairs and Case Investigation Division, 4th floor of the office’s Clearance Building at No. 21, Hangqin North Road; bidding deadline 12:30 p.m. on September 11 (based on the time the office receives the mail); bids opened at 2:30 p.m. on September 11 in the bid opening room on the 5th floor of the Clearance Building. Lots included brand-name leather goods, clothing and silk scarves, magnet wire, motors, load-bearing bases, miscellaneous items and more (this round was announced not opened on September 10; the process and venue are for reference for the next round only) |
| Taichung Customs | 5th round (announced September 8); the 1st opened January 15, 2nd March 19, 3rd May 14 and 4th July 16, about once every 2 months | 3rd round (May 14; under Point 8 of the office’s instructions for auctioned goods and means of transport) | After each opening, a “Contraband and Overdue Goods Mail Auction Results List” is published under “Auction Notices”, so you can review the results for each lot in the previous round |
| Kaohsiung Customs | 8th round (announced August 27); opening dates of the 6th July 16, 7th August 13 and 8th September 10, about once every 4 weeks | 8th round (September 10) not opened | After each opening, a “Contraband / Overdue Goods Mail Bidding Opening Results List” is published; for the September 10 round, the “bid deposit payment location” was changed by a separate notice on August 31 — be sure to check that round’s notice again before going to pay the bid deposit |
Data checked 2026-09-21, taken item by item from notice titles and texts in the “Auction Notices” section of each office’s website (Keelung Customs latest auction news, Taipei Customs auction notices, Taichung Customs auction notices, Kaohsiung Customs auction notices); for earlier sessions not listed, refer to the websites. Three practical conclusions: ① bidding deadlines differ by office (and even by round): Keelung and Kaohsiung Customs require arrival before 1:30 p.m. on the opening day, Taipei Customs by 12:30 p.m. on the opening day, and Taichung Customs’ 5th round of 2026 by 9 a.m. on the opening day (opening at 10 a.m.) — always follow that round’s bidding instructions; ② the reserve price for failed lots is reassessed in the next round (see “Reserve price, bid opening and on-the-spot bid raising rules” below), so sessions after consecutive failures are worth watching; ③ the bidder threshold really does block auctions — if the total number of bidders for an auction is fewer than 3 (persons or businesses), the whole session is not opened (Point 8 of Keelung Customs’ auction goods instructions, Point 9 of Kaohsiung Customs’ notices), which is the main reason less popular rounds fail repeatedly; the more bidders, the more likely bids are opened, but please bid independently.
Where can I buy at a “Customs auction market” or buy “Customs auction goods”? Private stores and official Customs auctions are two different things
Customs has no permanent retail “auction market”; the only official channel is the mail bidding announced by each office for each round. Searches for “Keelung Customs auction market” mostly find private retail stores operating under the name “Customs auction market” — for example, the “Dazhong Customs Auction Store” at No. 100, Wuxun Street, Anle District, Keelung City (its website lists opening hours of 9:00–18:00 Monday to Friday and 9:00–20:00 on weekends and holidays). That is a private store whose products and prices are set by the store itself (its website does not state its sources), not an auction channel of the Customs Administration, Ministry of Finance, and the reserve price and bidding rules on this page do not apply. As for the “Taoyuan Customs auction market”, it actually refers to Taipei Customs, which has jurisdiction over Taoyuan Airport (see Q13); Taoyuan has no retail Customs auction market.
| Item | Official Customs auctions (Keelung / Taipei / Taichung / Kaohsiung Customs) | Private “Customs auction market” retail stores |
|---|---|---|
| Organizer | Each customs office of the Customs Administration, Ministry of Finance (Legal Affairs and Case Investigation Division / Section) | Private businesses |
| How to buy | On the inspection day, pay the bid deposit and obtain an inspection pass at the headquarters, inspect the goods and bid by express registered mail; bids are opened only with 3 or more bidders (persons or businesses) | Visit the store during its announced opening hours |
| Pricing mechanism | Reserve price = 50% off the assessed dutiable value plus all taxes (60% off for duty-free goods), sealed until bid opening; the highest bid above the reserve price wins | Prices set by the store, unrelated to Customs reserve prices |
| Condition and returns | Sold as is, no returns; full payment within 3 working days from the day after the award | Per each store’s rules |
| Auction venue | No retail store; the “auction venue” is actually the bid opening room at each office’s headquarters (Keelung Customs: Conference Room 2, 4th floor, No. 6, Gangxi Street; Taipei Customs: bid opening room, 5th floor, Clearance Building, No. 21, Hangqin North Road; Taichung Customs: conference room, 5th floor of the office, No. 2, Section 10, Taiwan Boulevard; Kaohsiung Customs: classroom, 5th floor of the office, No. 3, Jiexing 1st Street). Bidding is mainly by mail, and those present can only raise bids on the spot when the reserve price is not reached; it is not a public outcry auction | Storefront (as announced by the business) |
| Where to see notices | Each office’s website “Auction Notices” + Government e-Procurement System (agency name “Customs Administration ○○ Customs”) | No official notices |
If you want genuine “Customs auction goods”, the only way is through official auctions: for example, Keelung Customs’ 8th round of 2026 included tiles and stone tabletops, socks, shapewear and towels, fitted sheet sets, electric bicycles, voltage stabilizers, drawing tablets, screws and nuts, air compressors, bookshelves, wardrobes, electric vehicle controllers, electric ovens, refrigerators, tires and more. Items differ each round, and the current “inspection list” is the most accurate.
“Government vehicle auctions” and “scrapped X-ray machines” are also in auction notices: agency scrapped property ≠ confiscated contraband
Each office’s “Auction Notices” section also posts public auctions of the agency’s own scrapped property — in 2026 Taipei Customs had a “public auction of 1 scrapped passenger car (case no. 115SA04, award announced September 8)” and “1 batch of scrapped X-ray machines (case nos. 115SA05, 115SA06)”, and in December 2025 Taichung Customs publicly auctioned “1 customs patrol boat and its ancillary equipment (case no. 114TC033)” by mail bidding. Such cases are disposals of agency property, with case numbers like “115SA○○” and “114TC○○”; they are not confiscated contraband or overdue goods, and their legal basis, reserve price method and bidding instructions follow each case’s notice — the “50% off / 60% off the dutiable value” method on this page does not apply. To find “government vehicle auctions”, look for these case numbers, or search the Government e-Procurement System by the agency name “Customs Administration ○○ Customs”.
HowBridge core data (citable): how long from arrival in port until goods are sold by Customs? How far is a normal consolidated parcel from that line?
At the earliest, about 35 days after arrival, goods may appear on the auction list: a declaration must be filed within 15 days from the day after the import date (Article 16 of the Customs Act) → after that, a late-declaration fee of NT$200 is charged daily → if still not declared after 20 days of fees, Customs may sell the goods (Article 73, Paragraph 2). Compare HowBridge’s measured sea consolidation data: across 601 shipments, dispatch in China → receipt in Taiwan took a median of 6 days and P90 of 9 days, and 97.5% were released within 24 hours of Customs receiving the declaration (556 declarations, 2026 年 7～8 月).
Statutory timeline (imported goods not declared on time)
- D+0: import date of the carrier transporting the goods
- D+1 – D+15: declaration deadline — the taxpayer must declare to Customs within 15 days from the day after the import date (Article 16, Paragraph 1 of the Customs Act)
- From D+16: from the day after the declaration deadline expires, a late-declaration fee of NT$200 is charged daily (Article 73, Paragraph 1)
- About D+35: if still not declared after 20 days of late-declaration fees, Customs sells the goods; any balance after deducting duties and necessary expenses is held by Customs, and the taxpayer may apply to recover it within 5 years, after which it reverts to the national treasury (Article 73, Paragraph 2)
- Another path: for goods declared but with taxes unpaid past the deadline, if taxes are still unpaid after 30 days of late-payment surcharges, the goods are sold by applying Article 73, Paragraph 2 mutatis mutandis (Article 74)
- Dispatch in China (billing date) → receipt via Taiwan logistics: median 6 days, P90 9 days, 72.2% within 7 days, 94.3% within 10 days (601 shipments) — the whole journey is far shorter than the 15-day declaration deadline
- Customs receipt → release: 97.5% within 24 hours, 98.6% within 48 hours, 99.3% within 72 hours (556 sea declarations, using only event times returned by the Customs-Port-Trade Single Window GC329, with no imputation of blank values)
- Customs release → warehouse exit: median 22.7 hours, 51.8% within 24 hours, 71.8% within 48 hours (556 records)
Statistics period 2026 年 7～8 月, checked 2026-09-17; these are HowBridge’s measured sea consolidation operating values, not an official standard. To keep your parcel from reaching the “not declared on time → sold” stage, complete EZ Way real-name verification and authorization before the parcel arrives in Taiwan (see the EZ Way tutorial); for parcels detained by Customs for inspection, see What to do if Customs detains your parcel, and for the full clearance timeline, see How long clearance takes. (Laws & Regulations Database: Article 16 of the Customs Act, Article 73)
The customs release figures above cover only declarations already filed with customs; shipments not yet filed are not counted, and the data carries no clearance-type (C1/C2/C3) code.
Legal Basis
Customs public auctions are not governed by a single provision. Three sets of rules work together: two statutes determine which goods may be sold, while one administrative procedure determines how they are sold.
Paragraph 1: If imported goods are not declared within the period specified in Article 16, Paragraph 1, a late-declaration fee of NT$200 per day is imposed beginning on the day after the declaration deadline expires.
Paragraph 2: If the goods remain undeclared after late-declaration fees have accrued for 20 days, Customs will sell the goods. If any balance remains after customs duties and necessary expenses are deducted from the proceeds, Customs will hold it temporarily. The taxpayer may apply for its return within 5 years; after that period, it is transferred to the Treasury.
If taxes are not paid within the period specified in Article 43, a late-payment surcharge of 0.05% per day is imposed on the unpaid amount beginning on the day after the payment deadline expires. If the taxes remain unpaid after the surcharge has accrued for 30 days, Article 73, Paragraph 2 applies mutatis mutandis to the sale of the goods. This is the legal basis for the third category of auction goods.
Paragraph 1: In a case conclusively disposed of under this Act, if the taxes and fines are not paid within 30 days beginning on the day after receipt of the Customs notice, the security deposit may be applied toward payment, or seized goods or collateral may be realised to satisfy the debt. Any surplus is returned, and any deficiency is collected.
Paragraph 2: Realisation under the preceding paragraph must be conducted by auction, and the person subject to the disposition must be notified 5 days before the auction.
Smuggled contraband conclusively confiscated becomes property of the Treasury and is publicly auctioned by Customs under the procedure described below.
- Setting the reserve price: For dutiable goods, the proposed reserve price is 50% of the appraised customs value plus all taxes and duties. For duty-free goods, it is 40% of the appraised customs value or FOB price. After preliminary review by the Reserve Price Committee, the reserve-price schedule is forwarded through the administrative hierarchy to the Customs Office Director for approval. The approved figure may be adjusted within ±30%.
- Auction frequency: Each Customs office may hold regular auctions as often as warranted by its actual inventory, with no limit on the number of auctions, but it must hold one at least once every 2 months.
- Notice: One week before bid opening, information including item names, the date and place for paying bid bonds, the inspection time, and the bid-opening time and place must be transmitted to the Public Construction Commission database for publication in the Government Procurement Gazette and posted on the relevant website and notice board. It may also be published in newspapers for two days.
- Failed auctions and subsequent handling: There must be at least 3 bidders in total before bids may be opened. If goods remain unsold after one auction, the Reserve Price Committee reassesses the saleable price as the reserve price before each subsequent auction. Goods that remain unsold after four or more auctions may be approved for destruction to close the case. Destruction of overdue undeclared goods or goods with unpaid taxes is handled under Article 96, Paragraph 2 of the Customs Act.
- Another option for lower-value goods: Goods with a customs value of NT$450,000 or less that remain unsold after four or more auctions may, with authorisation and approval from the relevant Customs office, be transferred without compensation or sold by transfer for use by Customs, another government agency, or a school.
Complete Auction Procedure in 8 Steps
- Customs notice:One week before bid opening, the auction is published in the Government Procurement Gazette, the auction-notice section and latest-news section of the relevant Customs website, together with the auction lot list, bid-bond schedule, and bidding instructions.
- Inspect the goods:Inspect the goods on the date specified in the notice. Bidders are usually required to visit the Legal Affairs and Investigation Division on the 3rd floor of the Customs headquarters first to pay the bid bond and obtain a bid form and inspection permit before entering the warehouse.
- Inspection locations:The contraband warehouses, container yards, or express-cargo zones of the relevant Customs office. Goods are auctioned as is, and successful bidders may not return them because of defects.
- Pay the bid bond:Pay the amount shown in the bid-bond schedule, usually by a Bank of Taiwan promissory note, bank cheque, or certified cheque payable to the relevant office of the Customs Administration, Ministry of Finance. If the total bid bond does not exceed NT$5,000, it may be paid in cash. Unsuccessful bidders receive an immediate refund upon presenting the receipt.
- Submit a postal bid:Regular auctions are conducted through postal bidding. Use the bid form issued for that auction and send it by time-limited registered mail so that it reaches the responsible unit before 12:30 p.m. on the bid-opening date. The actual deadline is governed by the bidding instructions for that auction.
- Public bid opening:Bids are opened publicly in a classroom at the relevant Customs headquarters, with personnel from the accounting and related units overseeing the process. If the combined approved reserve price reaches or exceeds the audit threshold for property procurement under the Government Procurement Act, the Customs Administration must also be asked to send personnel to oversee the opening jointly.
- Award:Bids are opened only when there are at least 3 bidders in total, and the award goes to the highest bid exceeding the reserve price. If no bid reaches the reserve price, a separate on-the-spot price-increase procedure may apply, as explained below.
- Pay and collect the goods:The bid bond may be applied toward part of the purchase price. The remaining balance must be paid in full within 3 working days beginning on the day after the award. When collecting the goods, the successful bidder must complete a written undertaking and establish a Register of Resales of Goods Purchased at Customs Auctions. Failure to pay on time results in forfeiture of the bid bond.
Reserve Price, Bid Opening, and On-the-Spot Price-Increase Rules
This is the part omitted by many summaries, yet it may determine whether you win. Although regular auctions use postal bidding, attendance in person can affect the outcome.
How the Reserve Price Is Calculated
Dutiable goods: 50% of the appraised customs value, plus all taxes and duties.
Duty-free goods: 40% of the appraised customs value or FOB price.
The reserve-price schedule undergoes preliminary review by the Reserve Price Committee and is forwarded through the administrative hierarchy to the Customs Office Director or an authorised delegate for approval. The approved amount may be adjusted within ±30%. Once approved, the reserve-price schedule is sealed and kept secure until it is opened during bid opening—so bidders cannot know the reserve price in advance.
Four Rules for Bid Opening and Award
| Bid-opening threshold | When the total number of bidders reaches at least 3 in an auction, bids may be opened for every lot. If there are fewer bidders, the auction fails and no award is made. |
| Award principle | The goods are awarded and sold to the highest bid exceeding the reserve price. |
| 🔑 On-the-spot price increase when the reserve price is not reached | If the reserve price is not reached, Customs may consider the circumstances and first allow the highest bidder to increase the bid once on the spot. If the reserve price is still not reached, bidders for that lot who are present may increase their bids on the spot for one to three additional rounds. After the increases, the award goes to the highest bid exceeding the reserve price. A postal-only bidder who is not present cannot participate in these rounds. |
| Less than 10% below the reserve price | If the highest bid is below the reserve price but the shortfall is less than 10%, the investigation unit may announce a reservation of the decision on the spot, state why an award is necessary, and submit the matter to the Customs Office Director or Deputy Director for a decision. Alternatively, the Customs Office Director may authorise the presiding official to announce the award on the spot. |
What Happens When the Highest Bids Are Equal: Beware of Joint Successful Bidders
If a lot receives two or more equal highest bids, the bidders who are present and carrying proof of their bids bid again on the spot, and the highest bidder wins.
However, if those equal highest bidders are absent or are present but refuse to bid again, they are deemed to be joint successful bidders. If any joint successful bidder refuses to contribute toward the purchase price, the original bid bond paid by that bidder is forfeited, and the other joint successful bidders may pay the entire purchase price and collect the goods.
In other words, absence not only costs you an opportunity to increase your bid; it may also bind you into a joint award that you did not necessarily want.
After a Failed Auction: Price Comparison or Negotiated Procedure Depends on the Number of Bidders
If goods remain unsold after two auctions—when 2 bidders participate, Customs may switch to a price comparison procedure; when only 1 bidder participates, Customs may use a negotiated procedure. The sale price reached through either procedure must be submitted to the Customs Office Director or Deputy Director for approval.
If goods remain unsold after one auction, the Reserve Price Committee reassesses the saleable price as the reserve price before every subsequent auction. Therefore, less popular lots often offer opportunities for a lower price from the second auction onward. Goods remaining unsold after four or more auctions may be approved for destruction.
After Winning: Payment Is Not the End
Winning gives you possession of the goods, but separate requirements still determine whether they may legally be used, placed into circulation, or resold. Auction notices do not always explain these points clearly.
Goods Subject to Mandatory Import Inspection: An Inspection Certificate Is Required Before Collection
If auctioned goods are products designated for mandatory import inspection under the Commodity Inspection Act, the successful bidder must present an inspection certificate issued by the Bureau of Standards, Metrology and Inspection, Ministry of Economic Affairs, or by an agency, legal entity, or organisation legally commissioned to conduct commodity inspections, before the goods can be released for collection.
🚗 Winning a Vehicle Does Not Mean It Can Be Registered or Driven
The successful bidder may apply for an Import and Commodity Tax Payment or Exemption Certificate for Vehicles, but the remarks section of the certificate will state: Registration, inspection, and licensing may be completed only after the vehicle passes the competent-authority tests for emissions, noise, energy consumption, and safety. In other words, winning the vehicle only gives you the goods. You must separately pass all required roadworthiness and compliance tests before applying for licence plate registration and driving it on public roads.
Resales Must Be Recorded: Register of Resales of Goods Purchased at Customs Auctions
When collecting the goods, the successful bidder must complete a written undertaking and establish a Register of Resales of Goods Purchased at Customs Auctions for any necessary investigation. Anyone planning to buy goods for resale should note this record-keeping obligation.
Want to Export the Goods? You May, but Two Restrictions Apply
Goods or means of transport obtained through an auction may be exported by the successful bidder within the period specified by Customs using the return-shipment export procedure. However, unless the goods were originally domestic goods being re-exported, neither the goods nor their inner or outer packaging may bear any indication of Taiwan origin. The export declaration must also state that no tax refund may be claimed.
Does the Winning Bid Include Import Taxes?
The reserve price for dutiable goods is already calculated as 50% of the appraised customs value plus all taxes and duties. Taxes and duties are therefore included in the reserve-price concept, and the winning bid is the purchase price; in general, no separate import declaration or import-tax payment is required. This does not remove any inspection, vehicle testing and registration, or resale-register obligations described above—tax treatment is one issue, while lawful use is another.
Special Goods: Not Everything Can Be Auctioned
The Procedures for Customs Disposal of Goods and Means of Transport prescribe specific methods for handling many categories of goods. Some categories are destroyed and never appear on an auction list, while others may only be purchased by persons holding specified qualifications or permits.
| Goods Category | Handling Method |
|---|---|
| Gold, silver, and gold or silver jewellery | Gold is entrusted to the Bank of Taiwan for auction. Other silver, gold jewellery, and silver jewellery may be entrusted to the Bank of Taiwan or auctioned directly by the relevant Customs office, with the proceeds remitted to the Treasury. |
| Foreign currency | Sent to the Bank of Taiwan for exchange. Currency that cannot be exchanged or is no longer in circulation is donated without compensation to the National Museum of History or retained for display by Customs. |
| Antiquities | Experts first conduct an appraisal. Antiquities as defined by the Cultural Heritage Preservation Act are sent to an agency designated by the Ministry of Culture for preservation; reserve prices may be set for auctioning the remainder. |
| Foreign tobacco and alcohol products, and tobacco or alcohol raw materials and semi-finished products | They may be destroyed, auctioned, required to be re-exported within a specified period after auction, donated, or supplied for academic research. However, alcohol products manufactured in Mainland China under Mainland Chinese brands that are not approved for import may only be destroyed or auctioned subject to re-export within a specified period. Tobacco or alcohol products that infringe trademark rights, have expired, or have deteriorated must be destroyed and are never auctioned. |
| Goods infringing intellectual property rights | They are generally destroyed jointly with the relevant authorities. However, if they have economic value by their nature, goods infringing patent rights may be sold by transfer to the patent holder or destroyed and auctioned as scrap. Goods infringing trademark rights may be auctioned after the designs and trademark markings are removed, provided that the trademark holder has been consulted and raises no objection. |
| Toxic chemical substances | If importation is not prohibited, they may only be purchased by holders of a permit, registration document, or approval document for the substance. Information about the purchaser and substance must be submitted to the competent authority for its records. If importation is prohibited or no award is made after four auctions, the substances are handled under the Waste Disposal Act or destroyed under the Customs Anti-smuggling Act. |
| Concerned chemical substances | They may only be purchased by holders of an approval document for the substance, and the purchase must be reported to the competent authority for its records. If no award is made after four auctions, the substances are handled under the Waste Disposal Act or destroyed. |
| Chemical substances controlled under the Montreal Protocol | They must be destroyed, with the Ministry of Environment budgeting for the destruction costs. |
| High-strength adhesive without mustard oil | It may only be purchased by factories that directly use the material. |
| Nitrocellulose | It may only be purchased by manufacturing enterprises that require it. The competent authority must be notified in writing of the purchasing business, product name, and quantity. |
| Radioactive materials and equipment capable of producing ionising radiation | Transferred to the Nuclear Safety Commission for handling. |
| Publications and audiovisual programmes from Mainland China | Transferred to the Ministry of Culture for handling under the applicable rules. |
| Agricultural, fishery, and livestock products | Items controlled under the Washington Convention, protected species under the Wildlife Conservation Act, and other agricultural, fishery, and livestock products are each handled according to the workflow charts appended to the procedures. |
| Counterfeit currency, counterfeit securities, and goods prohibited from import by law | The relevant agencies are regularly invited to send personnel for joint destruction. These goods are not sold. |
What Was Added by the 6 March 2024 Amendment
The Procedures for Customs Disposal of Goods and Means of Transport were amended and issued on 6 March 2024. Two main additions were made: ① the scope for handling foreign tobacco and alcohol products was expanded to include semi-finished products and products that remain undeclared after the deadline, have unpaid taxes, are not returned, or have been abandoned by written declaration, allowing them to be auctioned or auctioned subject to re-export within a specified period; and ② eligibility requirements and purchasing procedures were added for concerned chemical substances designated and controlled by the Ministry of Environment.
Where to Find and Download Auction Lists from the Four Customs Offices
| Channel | Description / Link |
|---|---|
| Auction Notices section on each Customs website | Keelung Customs, Taipei Customs, Taichung Customs, and Kaohsiung Customs each have an auction-notice page. The usual path is Home → Information Disclosure or Information Portal → Auction Notices. |
| Government Procurement Gazette / Government e-Procurement System | On the Government e-Procurement System at web.pcc.gov.tw, search for the agency name Customs Administration ○○ Customs to find postal auctions of confiscated contraband or overdue cargo. |
| Latest News on each Customs website | Each Customs office publishes news releases about auctions of contraband and overdue cargo, including inspection dates and links for downloading lot lists. |
| Collect in person or request by telephone | Visit the Legal Affairs and Investigation Division on the 3rd floor of the relevant Customs office, or call its main number and ask for that division to obtain printed bidding instructions and lot lists. |
Recommended approach:
First download the latest auction lot list and bid-bond schedule and select the lots you want to bid on. On the announced inspection date, take identification to the Customs headquarters, pay the bid bond, obtain an inspection permit, inspect the goods, and then submit a postal bid. If the auction for a lot may fail or you want an opportunity to increase your bid, attending in person on the bid-opening date offers an advantage over postal-only bidding.
Direct Links to Auction Notices from Each Customs Office: Keelung, Taipei, Taichung, and Kaohsiung
| Customs Office | Main Jurisdiction and Local Search Terms | Direct Link to Official Auction Notices |
|---|---|---|
| Keelung Customs | Keelung Customs auctions / Keelung Customs public auctions: sea cargo through Keelung Port and Port of Taipei | Customs Administration, Ministry of Finance, Keelung Customs · Auction Notices section, including the latest auction news, bid-bond schedules, and downloadable inspection lists |
| Taipei Customs | Taoyuan Customs auction site / Taipei Customs auctions: air and express cargo through Taoyuan Airport; search here for Taoyuan Customs auctions | Customs Administration, Ministry of Finance, Taipei Customs · Auction Notices section |
| Taichung Customs | Taichung Customs auctions / Taichung Customs public auctions: sea and air cargo in central Taiwan, including Taichung Port | Customs Administration, Ministry of Finance, Taichung Customs · Auction Notices section |
| Kaohsiung Customs | Kaohsiung Customs auctions / Kaohsiung Customs public auctions: sea and air cargo in southern Taiwan through Kaohsiung Port and Kaohsiung International Airport | Customs Administration, Ministry of Finance, Kaohsiung Customs · Auction Notices section |
Cannot Find Taoyuan Customs?
Taiwan Customs has no independent Taoyuan Customs office. Air and express cargo at Taoyuan Airport and in the Taoyuan area falls under the jurisdiction of Taipei Customs. To find a Taoyuan Customs auction site or Taoyuan Customs public auction, use the Taipei Customs auction-notice link in the table above. The central Customs Administration website also provides consolidated auction notices, but these mostly concern discarded government property. For confiscated contraband and overdue cargo, the dedicated sections of the four Customs offices above remain the most complete sources.
Locations and Contact Details for the Four Customs Offices
| Customs Office | Address | Main Telephone | Main Jurisdiction |
|---|---|---|---|
| Keelung Customs | 200 No. 6, Gangxi Street, Ren'ai District, Keelung City | 02-24202951 | Sea cargo in northern Taiwan through Keelung Port and Port of Taipei |
| Taipei Customs | 337 No. 21, Hangqin North Road, Dayuan District, Taoyuan City | 03-3834265 | Air cargo through Taoyuan Airport |
| Taichung Customs | 435 No. 2, Section 10, Taiwan Boulevard, Wuqi District, Taichung City | 04-26565101 | Sea and air cargo in central Taiwan through Taichung Port |
| Kaohsiung Customs | 804 No. 3, Jiexing 1st Street, Gushan District, Kaohsiung City | 07-5613251 | Sea and air cargo in southern Taiwan through Kaohsiung Port and Kaohsiung International Airport |
| Customs Administration Headquarters | 103 No. 13, Tacheng Street, Datong District, Taipei City | 02-25505500 | Competent authority |
Practical Considerations and Differences Between Customs Offices
- The Legislative Yuan Legal Affairs Bureau’s 2015 “Analysis of Legal Issues in the Enforcement Chapter of the Customs Anti-Smuggling Act” (research report no. A01246, by Ho Hung-kuang) notes that under Article 50, payment for an anti-smuggling penalty is only demanded after the 30-day review period has passed and the penalty has become final, unlike ordinary administrative decisions that take effect on service — which is the institutional reason contraband often takes several months from seizure to appearing on an auction list.
- Why do perishables go through irregular auctions? Supreme Administrative Court Judgment No. 334 of 2016 is a good example: in that case, 4,095 kg of lizardfish and 55,062 kg of cod were seized, and because the fish had rotted and no longer existed, Kaohsiung Customs instead imposed confiscation of the goods’ value of NT$6,316,721 under Article 23, Paragraph 1 of the Administrative Penalty Act. Letting goods spoil benefits neither Customs nor the owner, which is why fresh produce and foods with a shelf life are handled in separate irregular auctions.
- Items vary by jurisdiction: Keelung and Kaohsiung mostly have bulk sea freight; Taipei Customs leans toward air and express cargo; Taichung Customs has mixed sea and air cargo from central Taiwan.
- The process is broadly the same at all four offices: all follow the Procedures for Customs Sale of Goods and Means of Transport, with differences mainly in inspection warehouses, bid opening rooms and handling contacts.
- Taxes and fees: for dutiable goods, the reserve price is already “50% off the dutiable value plus all taxes”, so the winning bid is the purchase price, and generally no separate declaration or import tax payment is needed.
- Sold as is, no returns: be sure to inspect the goods in person to confirm specifications, quantity and completeness; failing to pay in full on time results in forfeiture of the bid deposit.
- Infringing goods are not always excluded from auction: counterfeit currency and prohibited imports are destroyed jointly; but patent-infringing goods may be sold to the patent holder or auctioned as scrap after being destroyed, and trademark-infringing goods, if the trademark holder raises no objection, may be auctioned after the trademark markings are removed. After winning, goods must still meet CNS and other national standards and mandatory inspection rules before they can be circulated.
- When to find bargains: a lot with fewer than 3 bidders (persons or businesses) fails; goods unsold after one auction have their reserve price reassessed, so less popular lots often offer lower prices from the 2nd round onward.
- The value of attending: although regular auctions are conducted by mail bidding, bid raising when the reserve price is not reached and rebidding on tied highest bids are open only to bidders who are present.
Customs auction terms at a glance: what do auction list, bid deposit, mail bidding and not opened mean?
| Term | Meaning (per the Procedures for Customs Sale of Goods and Means of Transport and each office’s bidding instructions) |
|---|---|
| Auction list (inspection list) | The list of goods attached to each round’s notice, showing lot number, item name, specifications, quantity and storage location for each lot; the reserve price is not disclosed. Commonly called the “Customs auction list”. |
| Bid deposit | A guarantee paid per lot before bidding according to that round’s “bid deposit table”, limited to a Bank of Taiwan cashier’s check, bank check or certified check (cash may be paid if the total does not exceed NT$5,000); unsuccessful bidders are refunded on the spot against the receipt, and winners can apply it toward part of the price. |
| Mail bidding | The bidding method for regular auctions: fill in the bid form issued for that round and send it by express registered mail to the handling unit; bids arriving late or not sent by mail are invalid. They are opened publicly on the opening day. |
| Reserve price | Set at 50% off the assessed dutiable value plus all taxes for dutiable goods, and 60% off the dutiable value (or FOB value) for duty-free goods; the Director may adjust it by ±30% when approving; the reserve price register is sealed until bid opening. |
| Not opened (failed auction) | If the total number of bidders for an auction is fewer than 3 (persons or businesses), bids are not opened; each office announces on its website that “this mail auction will not be opened”, and the goods are carried over to the next round with the reserve price reassessed. |
| On-the-spot bid raising | When the reserve price is not reached, the highest bidder has priority to raise the bid once on the spot; if still below the reserve price, bidders for that lot who are present may raise their bids one to three more times on the spot. Only those present can take part. |
| Joint winners | When a lot has two or more tied highest bids and the bidders are absent or refuse to rebid, they are deemed joint winners; if any of them refuses to pay, their bid deposit is forfeited and the other joint winners pay the full price and pick up the goods. |
| Sale as is | Goods are sold in the condition at inspection, and after winning you may not return them or request a refund for defects, shortages or similar, so inspection is an essential step. |
| Irregular auction | Apart from regular auctions, auctions that Customs may announce separately for seized goods announced for sale before a case is final, perishable fresh animals and plants, and foods with a shelf life. |
Frequently Asked Questions
Legal Basis and Official Sources
- Customs Act (關稅法), Articles 73, 74 and 96, Paragraph 2 (Laws & Regulations Database, code G0350001)
- Customs Anti-Smuggling Act, Article 50 (Laws & Regulations Database, code G0350029)
- Procedures for Customs Sale of Goods and Means of Transport (海關變賣貨物及運輸工具處理程序) (Ministry of Finance shared regulations system; amended and promulgated March 6, 2024)
- Keelung Customs, Customs Administration, Ministry of Finance · Auction Notices: web.customs.gov.tw/keelung/htmlList/216
- Taipei Customs, Customs Administration, Ministry of Finance · Auction Notices: web.customs.gov.tw/taipei/multiplehtml/120
- Taichung Customs, Customs Administration, Ministry of Finance · Auction Notices: web.customs.gov.tw/taichung/htmlList/311
- Kaohsiung Customs, Customs Administration, Ministry of Finance · Auction Notices: web.customs.gov.tw/kaohsiung/multiplehtml/541
- Government e-Procurement System web.pcc.gov.tw
- Customs Act, Article 16 (declaration deadline for imported goods: within 15 days from the day after the import date): law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0350001&flno=16
- Keelung Customs, Customs Administration, Ministry of Finance · Latest Auction News (8th regular mail auction of 2026, notice ref. No. 11509008, 2026-09-16): web.customs.gov.tw/keelung/multiplehtml/572
- Keelung Customs, Customs Administration, Ministry of Finance · Auction Goods Instructions (Points 6, 8, 10 and 12): web.customs.gov.tw/keelung/singlehtml/573
- Keelung Customs, Customs Administration, Ministry of Finance · Inspection List (master list): web.customs.gov.tw/keelung/multiplehtml/575
- Taipei Customs, Customs Administration, Ministry of Finance · Auction Notices (notice of the 5th mail auction of confiscated contraband and overdue imported goods of 2026, 2026-08-28; not-opened notices for the 2nd, 4th and 5th rounds of 2026; public auctions of scrapped property 115SA04 / 05 / 06): web.customs.gov.tw/taipei/multiplehtml/120
- Taichung Customs, Customs Administration, Ministry of Finance · Auction Notices (notices and results lists for the 1st–5th mail auctions of 2026; patrol boat auction case 114TC033): web.customs.gov.tw/taichung/multiplehtml/396
- Kaohsiung Customs, Customs Administration, Ministry of Finance · Auction Notices (notices and opening results lists for the 6th–8th mail auctions of 2026, September 10 not opened): web.customs.gov.tw/kaohsiung/multiplehtml/541
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