Regulations Governing Collection of Customs Service Fees｜第 3 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-07-16
A special cargo inspection fee in the amount of One Thousand Three Hundred NT Dollars per import declaration form shall be levied on import or export cargo approved by the Customs for inspection under the following conditions. 1. The inspection of cargo stored at locations outside the Customs registered warehouses, container terminals, air cargo terminals and the vacant spaces of the unloading piers. 2. Re-inspection or special inspection procedures on import or export cargo conducted upon the request of the cargo owner, 3. Inspection of import or export cargo for ship (aircraft) side release; 4. A second customs inspection procedure conducted due to the omission of the cargo owner or the customs clearance agent, or 5. Cargo inspection procedures conducted outside office hours. Where the same cargo owner simultaneously submits two or more import declaration forms or export declaration forms, and such forms are for the same type of cargo scheduled for inspection at the same time and place, a single-time cargo special inspection fee shall be imposed on such cargo.