Customs Act｜第 50 條｜Chapter III: Privileged Duty Treatment｜Act｜In Force
第 三 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
Imported goods shall be exempt from customs duty under any of the following circumstances: 1.Goods lost, damaged or which have deteriorated, hence having no commercial value, while in transit or at the time of unloading, provided that the fact has been reported to Customs at the time of importation. 2.Goods lost or damaged by natural disaster, accidents or other force majeure, hence having no commercial value, following unloading but prior to release by Customs. 3.Goods found to have been broken, leaking, damaged or rotten at the time of Customs’ examination, hence having no commercial value, provided such condition of the goods is not due to the negligence of the warehouse keeper or any other party related to the goods. 4.Goods to be returned to the exporter at the request of the duty-payer and such request being approved by Customs prior to release. 5.Natural loss caused by the nature of the goods prior to release, such loss being confirmed by Customs.