Regulations Governing Collection of Customs Service Fees｜第 4 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-07-16
A special surveillance fee shall be imposed pursuant to the following rates on cargo requiring the customs’ appointment of an inspector to institute necessary surveillance procedures. However, no special surveillance fee shall be required in case of independent administration as approved by the customs. 1. A special surveillance fee of Two Thousand NT Dollars per shift shall be imposed per ship (aircraft). 2. A special surveillance fee of One Thousand NT Dollars per shift shall be imposed for each container terminal, air cargo terminal, import or export warehouse, bonded warehouse, or duty-free shop. 3. A special surveillance fee of Four Hundred Fifty NT Dollars per shift shall be imposed for each bonded cargo transportation vehicle and other vehicles. The term, “per shift”, referred in the foregoing special surveillance fee may either be the day shift (from 6:00 a.m. to 6:00 p.m.) or a night shift (from 6:00 p.m. to 6:00 a.m. of the following day) duty personnel; where inspection time is under one full shift time, inspection period shall be counted as one shift period. Where the payable special surveillance fee of cargo referred in Paragraph 1 is placed under provisional seizure by the court due to the processing of customs related cases, no special surveillance fee is imposed during the seizure period. The service item, duty levy standards and the obliged duty-payers in Paragraph 1 are as provided in Attachment 1.