Please apply for export declaration amendments within 6 months after cargo release, unless under special circumstances, to protect your rights and interests
Keelung Customs stated that recently there have been cases where exporters applied to Customs for amendments to export declarations after the cargo had been released, but the applications exceeded the 6-month deadline stipulated in Article 8 of the Regulations Governing the Amendment of Import and Export Declaration Information, resulting in the applications being rejected. Exporters are reminded to pay close attention to the deadline.
Keelung Customs explained that, according to the above regulations, the calculation of the 6-month period begins on the day following the first issuance by Customs of the export declaration duplicate copy for raw material tax refund purposes. For exporters who did not apply for such a duplicate copy, the period begins on the day following the cargo release date. Applications submitted after the deadline will not be accepted unless one of the following conditions applies:
- The applicant holds an approved amendment application for an export permit issued by the competent licensing authority.
- Tax authorities discover errors in the export declaration data during audits, or a business entity applies for correction of zero-rated sales amounts, and the tax authority deems it necessary to amend the export declaration, with supporting certification documents issued by the tax authority.
- Special circumstances exist, and supporting documents are provided and verified by Customs.
Keelung Customs reminds exporters that when applying for export declaration amendments after cargo release, they must comply with the above-mentioned deadlines and prepare all required supporting documents for Customs review. Should there be any questions, exporters are welcome to contact the designated Customs representative.
Contact Person: Section Chief Lin, Taoyuan Branch
Tel: +886-3-355-8220 ext. 162
News form: Customs Administration, Ministry of Finance, Keelung Customs
