Notes of Import Regulations
Users' Guide
Other Relevant Import Regulations
Users' Guide
1. The importation of commodities shall be made in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Import of Commodities, the Regulations Governing Export and Import of Strategic High-Tech Commodities, the List of Commodities Subject to Import Restriction and the List of Commodities Assisted by Customs for Import Examination. For commodities imported from Mainland China, the importation shall be made in accordance with the Rules Governing Permission of Trade between Taiwan Area and the Mainland Area, and the "Consolidated List of conditional Import Items of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities".
2. According to the Foreign Trade Act, the imports of commodities are generally allowed to be imported freely. While the international treaties, trade agreements, national defense, social security, culture protection, hygiene, environmental or ecology conservation, and/or the policy demand require restriction on imports, the Negative List shall be applied. For implementation of the Negative List system, the "List of Commodities Subject to Import Restriction" is established.
3. For the commodities in the “List of Commodities Subject to Import Restriction”, imports are subject to two kinds of regulations:
(1) Commodities subject to import bans: Commodities cannot be imported unless under some special circumstances the Bureau of Foreign Trade (hereinafter referred as the "BOFT") grants import permits to them.
(2) Commodities can only be imported subject to certain conditions: Importers of these commodities shall comply with the requirements prescribed in the List (e.g., obtaining consent letters issued by the relevant authorities), and cannot import these commodities only after the BOFT issuing the import permits.
4. For the commodities not in the "List of Commodities Subject to Import Restriction", imports are not subject to any import restriction, and no import permits are required. Importers can apply for customs clearance for these commodities directly. Although these commodities are not subject to import regulation, some of them are subject to the requirements imposed by other laws or decrees for regulating purposes, such as the requirements for certificates, market licenses, or supervisory approval granted by the relevant competent authorities. Such commodities and the requirements they are subject to for the importation are compiled into the "List of Commodities Assisted by Customs for Import Examination", and the Customs assist to examine the conformity of these commodities to the listed requirements. Unless these commodities comply with the import requirements set forth in such List, the Customs will not approve the clearance.
5. For the convenience of the public to check the relevant import regulations, the most regulations have been compiled into three numerical digit codes according to the order of the CCC (Commodity Classification of the Republic of China) code. As to the other regulations not suitable to be listed this way, please find the “Other Relevant Export Regulations” on pages 33 to 38.
6. For any commodity included in this publication, if it is subject to import control (code 111), or if it is subject to require import permits issued by the BOFT (code 121), it falls within the "List of Commodities Subject to Import Restriction"; if the import regulations it is subject to do not belong to any of the above,while any code of the import regulations it is subject to is a three numerical digit code, it falls within the “List of Commodities Assisted by Customs for Import Examination”.
7. The registered exporting/importing firms importing the commodities in the "List of Commodities Subject to Import Restriction" shall apply for import permits in accordance with the import regulations contained thereof; importers fall within one of the following categories importing commodities not included in the "List of Commodities Subject to Import Restriction" are exempted from licensing requirement:
(1) Firms duly registered with BOFT as importers/ exporters.
(2) Government agency, and/or a government operated enterprise.
(3) Legally registered private schools at or above elementary level.
(4) Baggage and articles of which the quantities and values are within the limits set by customs brought in by passengers and crew members of vessels and aircraft.
(5) Duty free articles for official and/or personal use imported by embassies consulates of various countries in the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu, international organizations, and diplomatic organizations stationed in this country against the duty-exemption application forms issued by Ministry of Foreign Affairs.
(6) Commodities which are not listed in the "List of Commodities Subject to Import Restriction" but are imported by other importers through marine shipment, airfreight, or parcel post, at an FOB price less than US$20,000 or its equivalent.
If the imported commodities are listed in the "List of Commodities Assisted by Customs for Import Examination", the applicable import regulations listed on the said list shall be followed when an import application is filed with the customs.
8. When an importer imports a commodity in the "List of Commodities Subject to Import Restriction" in small quantity for self-use or for gifts, the Customs has the discretion to exempt the importer from the licensing requirement upon customs clearance. However, if there are any other special regulations, the specific regulations shall apply.
9. When an importer applies for an import permit, he shall prepare the following documents:
(1)A complete set of the application, and
(2)Other documents that are required to be submitted by other relevant regulations (submission of seller's price quotation is not required unless there are regulations to the contrary)
10. If the imported commodities are subject to inspection or quarantine, the importation shall be made in accordance with the relevant inspection or quarantine regulations. That is, for any import regulation code in the "Classification of Import & Export Commodities of the Republic of China" with a heading of A, B, C or F, the applicant shall understand the regulation by himself and make the importation in accordance with the pertinent regulation; when it applies for import permits, the licensing unit does not make any inspection or quarantine.
(1) Heading A: Importation of fishery products shall be made in accordance with the "Regulations Governing Quarantine at International Port" promulgated by the Department of Health, Executive Yuan, as well as the relevant regulations.
(2) Heading B: Importation of animals or plants shall be made in accordance with the "Table of Commodities Subject to Legal Animal & Plant Quarantine" promulgated by the Bureau of Animal and Plant Health Inspection and Quarantine Executive Yuan, as well as the relevant regulation.
(3) Heading C: Importation of commodities shall be made in accordance with the "Table of Commodities Subject to Legal Inspection" promulgated by the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs, as well as the relevant regulations.
(4) Heading F: Importation of foods shall be made in accordance with the "Regulations of Inspection of Food Imports" promulgated by the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Bureau of Standards Metrology and Inspection, Ministry of Economic Affairs.
Other Relevant Import Regulations
1. Import regulations on wild fauna and flora
(1) Wildlife
A. Live wildlife or protected wildlife products
(A) For importation of protected live wildlife, products thereof, or captive or bred wildlife announced by the Council of Agriculture, Executive Yuan (hereinafter referred to as the “COA”) as governed by the Wildlife Conservation Law, the importer shall submit an approval document issued by the COA.
(B) For importation of aquatic species of general wildlife not included in the lists of aquatic animals permitted to be imported for breeding, ornamental, and consumption purposes announced by the COA, the importer shall submit an approval document by the Fisheries Administration, COA, in accordance with the Wildlife Conservation Law.
(C) For importation of the above-mentioned items, if the species is included in Appendices I, II and III to the Convention on International Trade in Endangered species of Wild Fauna and Flora (CITES), the importer shall additionally submit the CITES export permit issued by the exporting country to the Customs directly for clearance. If the CITES export permit is issued by the authorities of Mainland China, the approved formats are as shown in Annexes 1 and 2.
(D) Prior to customs clearance, the importer shall enter first the scientific name and the common (English) name of the species on the Import Declaration to declare clearly that the species are governed by the Wildlife Conservation Law and included in the Appendices to the CITES. The Customs will classify the applications as declared as “document checking required (Channel-2)” or “physical examination required (Channel-3)”. The importer shall bear any legal responsibility for violation of the declaration requirements.
B. If the species are included in the Appendices I, II and III to the CITES but are not governed by the Wildlife Conservation Law:
(A) For importation of species included in Appendices I, II and III to the CITES but not governed by the Wildlife Conservation Law, the importer shall submit the CITES export permit issued by the exporting country to the Customs directly for clearance. If the CITES export permit is issued by the authorities of Mainland China, the approved formats are as shown in Annexes 1 and 2.
(B) Prior to customs clearance, the importer shall enter first the scientific name and the common (English) name of the species on the Import Declaration to declare clearly that the species are included in the Appendices to the CITES. The Customs will classify the applications as declared as “document checking required (Channel-2)” or “physical examination required (Channel-3)”. The importer shall bear any legal responsibility for violation of the declaration requirements.
(2) Wild plants
A. For importation of plant species included in Appendices I, II and III to the CITES or their products, the importer shall submit the CITES export permit issued by the exporting country to the Customs directly for clearance. If the CITES export permit is issued by the authorities of Mainland China, the approved formats are as shown in Annexes 1 and 2.
B. Prior to customs clearance, the importer shall enter first the scientific name and the common (English) name of the species on the Import Declaration to declare clearly that the species are included in the Appendices to the CITES. The Customs will classify the applications as declared as “document checking required (Channel-2)” or “physical examination required (Channel-3)”. The importer shall bear any legal responsibility for violation of the declaration requirements.
2. Regulation on applying to the BOFT for the CITES import permit
(1) For importation of species included in appendix I to the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES), the importer should apply to the BOFT for the CITES import permit, if the exporting country requires the same.
(2) The importer should submit the CITES import permit together with the application form to the BOFT to apply for the CITES import permit. The criteria are as follows:
A. Animals :
For importation of animal species, the exporter shall submit an approval document issued by the Council of Agriculture, Executive Yuan.
B. Plants:
(A) Applicants qualified for importation of plants collected in the wild are limited to academic research institutes, colleges, universities, public botanical gardens or museums for the purpose of academic research, international exchange or education.
(B) For importation of artificially propagated plants, the BOFT must consult the Council of Agriculture, Executive Yuan for final approval.
3. The animals of which import is prohibited as announced by the Council of Agriculture, Executive Yuan under Animal Protection Law are subject to import control.
4. The importation of any of the following products shall be made in accordance with the requirements listed below regardless of their CCC codes. In violation of the regulation，the importer shall bear any derived legal responsibility:
(1) Fertilizers as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "403".
(2) Feedstuff and feedstuff additives as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "404".
(3) Pesticides as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "405".
(4) Veterinary medicines as prescribed by the Council of Agriculture of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "406".
(5) Drugs for human use: the importation shall be made in accordance with the import regulation coded as "501" or "503".
(6) Medical devices as prescribed by the Department of Health of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "504".
(7) Medicated cosmetics or cosmetic colors: the importation shall be made in accordance with the import regulation coded as "507".
(8) Food additives as prescribed by the Department of Health of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "508".
(9) Foods in capsule or tablet form: the importation shall be made in accordance with the import regulation coded as "511".
(10) Environmental agents: the importation shall be made in accordance with the import regulation coded as "552".
(11) Toxic chemicals as prescribed by the Environ- mental Protection Administration of the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "553".
(12) Controlled drugs as prescribed by the Executive Yuan: the importation shall be made in accordance with the import regulation coded as "522".
(13) Importation of hazardous wastes and general industrial wastes designated by the Environmental Protection Administration, Executive Yuan shall be made in accordance with the regulation of "551".
5. Commodities under import regulation code 402 (seeds), code 403 (fertilizers), code 404 (feedstuffs and feedstuff additives), code 405 (pesticides), code 406 (veterinary medicine), code 502 (Chinese raw medicine), code 503 (medicine for human consumption), code 504 (medical device), code 507(cosmetics), code 508 (food additives), code 552 (environment sanitation medicine) and code 553 (toxic chemicals) may be imported with a photocopy of the approval documents or registration certificates issued by the relevant competent authorities, upon which the importers shall indicated that "the said photocopy is a genuine copy of the original", and the company chops of the importers as well as the responsible persons shall be affixed.
6. The regulation of marking the correct country of origin on certain textile imports is referred to the followings:
(1) All textile products listed in Chapter 61 and 62 (except 6117 and 6217) of the C.C.C. shall, upon importation, bear on each such product an accurate country of origin marking, failing which, it shall be denied customs clearance.
(2) The country of origin marking described above shall be both conspicuously and firmly affixed onto the product itself.
7. For importation of yachts (including the floating equipment, such as watercraft), the owner or the vessel shall comply with the "Rules for Managing Yachts" Promulgated by Ministry of Transportation and Communications: (1) The proposed docking and entry/exit location, port and small fishing port of yachts must be approved by the regulatory agencies. (2) Inspection, measurement, registration, license or registration and certification of yachts shall be governed by the Law of Ship, the Low of Ship Registry and other relevant regulations based on gross tonnage and managed by the competent authorities.
8. Imports of controlled radio frequency-devices announced by the Ministry of Transportation and Communications (MOTC) shall be responsibility to submit documentation for frequency specification. The importation shall be made in accordance with the import regulation coded as “602”, the importation shall bear any legal responsibility in violation of the declaration requirements.
9. Imported spirits of Seco shall be released upon presentation of the certificate of origin issued by the Viceministry of Foreign Trade, Ministry of Trade and Industries, Republic of Panama.
10. An importer of wood under Heading 4407 that contains chromated copper arsenate (CCA) shall submit the ’Registration Document of Wood Containing Chromated Copper Arsenate (CCA)’ issued by the Environmental Protection Administration, Executive Yuan. The importer shall bear legal responsibility for any violation of the declaration requirements.