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Exports
Taiwan has a developed capitalist economy that ranks as the 19th-largest in the world by purchasing power parity (PPP). The economy of Taiwan ranks the highest in Asia for 2015 Global Entrepreneurship Index (GEI) for specific strengths. Most large government-owned banks and industrial firms have been privatized.
Exports of Taiwan have grown even faster and since World War II, have provided the primary impetus for industrialization. Inflation and unemployment are low; the trade surplus is substantial; and foreign reserves are the world's fourth largest. Traditional labor-intensive industries are steadily being moved off-shore and replaced with more capital- and technology-intensive industries.
Taiwan is the world's largest exporter of contract computer chip manufacturing (foundry services) and is a leading LCD panel manufacturer, DRAM computer memory, networking equipment, and consumer electronics designer and manufacturer. Taiwan's economy is export-oriented. Taiwan's main exports are electronics, basic metals, plastics and rubber, optical and photographic instruments and chemicals.
Main exports partners of Taiwan are Mainland China and Hong Kong, USA, Japan, Europe and ASEAN countries.
Customs requirements of Taiwan
Taiwan Customs Contacts
Website: http://eweb.customs.gov.tw/mp.asp?mp=21
Address: No.13, Tacheng St., Taipei City 10341, Taiwan, R.O.C.
Telephone: 886-2-25505500 ext.2116
Fax: 886-2-25507643
Taiwan is a country situated in East Asia, bordered by the People's Republic of China (mainland China), Japan and the Philippines. Taiwan is one of the most densely populated countries in the world. The country is a member of the Asia-Pacific Economic Cooperation (APEC), International Chamber of Commerce (ICC), World Trade Organization and other international organizations.
Tariffs
Two-column tariff based on the Harmonised System. Most duties are ad valorem (per cent), based on the GATT Valuation Code - approximately Cost, Insurance and Freight (CIF) value (Incoterms 1990). Preference is granted to countries having trade agreements or diplomatic relations with Taiwan.
The Ministry of Finance administers customs regulations and procedures in Taiwan. Goods imported are liable to ad valorem duty determined and calculated on the transaction value. Tariff rates vary depending on the product.
Non-tariff barriers
Imports may be affected either under the Automatic Approval system or the Covering Licence system. Some applications for Automatic Approval items must be made to authorised banks; other items may be permitted entry without a licence. Applications for Covering Licence items must be made to the Board of Foreign Trade. Licences are valid for six months.
Permitted imports are classified into two categories:
- controlled: government monopoly controlled items e.g. petroleum, strategic and military supplies and imported items which compete with the produce of emerging domestic industries
- permissible: all other items.
All importers, except those authorised to import on a deferred payment basis, must make a deposit with a foreign exchange bank within 14 days after approval of their import licence. The current rate of deposit is 10 per cent of the CIF value (Incoterms 1990).
Product certification, labelling and packaging
Labelling
Outer containers should bear consignee's and port mark and should also be numbered (according to packing list) unless their contents can be otherwise readily identified.
Labelling regulations are applied to all kinds of packaged foods and pharmaceuticals. If a foreign language is used in the label prepared by the manufacturer in the country of origin, major ingredients, valid date, manufactured date, product name, weight/size, name and address of the importer is required in Chinese.
Cigarettes must indicate the date of manufacture and display a generic health warning.
Most textile goods are now subject to mandatory labelling requirements and importers should be contacted for specifics.
Square recycle logos are required to be on recyclable containers, including those which are made from glass, plastic, iron, aluminium, paper and aluminium foil, imported to Taiwan. For plastic containers, triangle recycle logos should be shown.
Packaging
Goods should be securely packed, having due regard to the nature of the goods, means of transport and likely climatic conditions during transit and delivery.
Special certificates
Live animals, animal products, plants and plant products require health certificates issued by an approved authority in the country of origin - two copies required.
Old newspapers require a sanitary certificate - two copies.
Old jute, feather waste, cotton rags etc. require a fumigation certificate - two copies.
Documentary requirements
Commercial invoice, indicating:
- import licence number
- names of seller and buyer
- marks and number on each package
- number of packages
- full description of contents (including gross and net weights) and dimensions
- quantity
- unit price and total price (whether FOB, C&F or CIF (Incoterms 1990))
- commissions
- Goods in different licensing categories must be shown separately. Method of shipment, packing, date and port of shipment should also be included.
Pro-forma invoice
Two copies are required to obtain import licence and the invoice must include:
- a full description of the goods
- including brand name (if any)
- method of packing
- quantity
- unit price and total cost
- freight
- insurance and other charges
- method, date and port of shipment
- port of destination
- terms of payment
- methods of inspection and/or survey
- validity of offer
- name and address of letter of credit beneficiary and any other details as requested by the importer
Packing list
Two copies required for customs clearance.
Certificates of origin
Two copies, when requested. It is a requirement to register pharmaceuticals, cosmetics, medical instruments, food additives and agricultural.
Bill of lading
All marks and case numbers appearing on outer containers must be shown on the bill of lading.
Public health requirements
Food additives, medical instruments, drugs and pharmaceutical products require prior registration with and approval from the Department of Health, Executive Yuan.
A certificate of origin is required to register cosmetics, pharmaceuticals, food additives, agricultural chemicals and some medical instruments.
Live animals, animal products, plants and plant products require health certificates issued by an approved authority in the country of origin.
The use of DDT on agricultural crops or as a household pesticide has been banned.
Sources:
http://eweb.customs.gov.tw/lp.asp?ctNode=6493&CtUnit=722&BaseDSD=7
http://www.rsvpint.com/taiwan-shipping-guidelines/
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