The General Department of Customs (GDC) issued Official Letter 10773 /
TCHQ-TXNK on November 15, 2016 concerning customs clearance procedures
on imported goods and strengthening inspections on tariff valuations.
The specific content is as follows.
1. If customs authorities judge that the declared taxable price of imported
goods is lower than the reference price in customs system or records, they
will ask the importer for explanation and request related documents to
be submitted. When importers can not explain the adequacy of the price,
the customs authorities themselves calculate the tariff value and then
imposes the import tax based on it.
2. The customs authorities need to be able to identify all transactions
whose declared taxable price is lower than the reference price in the database.
3. In the event that a post-survey is required, the customs authorities
will focus on the information that affects the tariff valuation, such as
the name and type of goods, ingredients, and whether inappropriate declarations
are made. When importers can not reasonably explain and fail to submit
related documents, the customs authorities will evaluate the tariff value
based on the information collected and impose import duties.
4. The customs authorities approve a declared taxable price lower than
the price in the database and there is no delay in the issue date of the
follow-up survey report.