Taiwan customs law database. Search import/export, customs, trade, and food safety rules. 34812 records.
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The provisions in the Regulations herein shall apply to a dual-status business entity that is subject to business tax pursuant to Section 1, Chapter I...
Ministry of FinanceThe provisions in the Regulations herein shall apply to the assessment of the sales amounts of business entities whose business tax is computed in acc...
Ministry of FinanceUpon amendment of the Act or the Customs Import Tariff, the application of the provisions of the Act or the tariffs shall be governed by the following...
Ministry of FinanceThe customs declaration, inspection, duty and release of the personal accompanied luggage or goods and the unaccompanied luggage or cargo of inward pa...
Ministry of Finance政府機關派駐國外使領館或其他常設機構服務之人員任滿回國或調職回國攜帶進口之自用物品免徵關稅，依本辦法之規定辦理。
Ministry of FinanceFor bonded goods imported/exported (including those regarded as imports/exports) by a customs bonded factory, the customs may, depending upon the grad...
Ministry of FinanceThe establishment and management of bonded warehouses that have been approved by and registered with the Customs as warehouses for the storage of bond...
Ministry of FinanceThe term customs broker herein refers to a profit-making establishment engaging in the import and export cargo customs clearance and tariff payment pr...
Ministry of FinanceUnless otherwise provided in an agreement or a protocol, the application for duty exemption of the goods imported by foreign diplomatic institutes in...
Ministry of Finance(Annul)
Ministry of Finance減免關稅之進口貨物，自進口放行之翌日起算，已逾行政院頒布之「固定資產耐用年數表」規定之耐用年數者，其轉讓或變更用途免予補稅；非屬「固定資產耐用年數表」...
Ministry of FinanceAfter an import manifest of goods has been submitted to the Customs, a duty-payer may proceed with pre-entry declaration to the Customs for goods impo...
Ministry of Finance進出口貨物之查驗以抽驗為原則。其抽驗件數得視貨物之性質、種類、包裝、件數之多寡等情形酌定之。但必要時得全部查驗。
Ministry of Finance本辦法所稱出口貨物，包括進口貨物之復運出口者。
Ministry of Finance中華民國籍船員在國內設有戶籍者，自國外回航或調岸攜帶自用行李物品進口，應依本辦法之規定。
Ministry of FinanceUnless otherwise stipulated by laws, customs clearance for importation of advertising matter and samples shall be governed by these Regulations.
Ministry of Finance研究及事業機構進口原子能科學與技術研究發展所需之設備，包括核子原料、核子燃料或放射性物質，免徵關稅。
Ministry of FinanceThe term “relief articles” in the Regulations is defined as the articles imported by or donated to government agencies or public welfare and charity s...
Ministry of Finance軍事機關進口下列各類專供軍用之物品，得申請免徵進口稅。 一、軍用兵工裝備及與作戰有關之兵工器材（含零附件），如武器、彈藥、戰車、手機工具、觀測及射控器...
Ministry of FinanceThe highest government authority-in-charge of matters relating to the administration of these Regulations shall be the Ministry of Finance（hereinafte...
Ministry of Finance