G/TFA/N/TPKM/1/Rev.2  
 
10 July 2020 
(20-4761)  Page: 1/4 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATION UNDER  ARTICLES 1.4, 10.4. 3, 10.6.2 AND 12.2.2  
OF THE AGREEMENT ON TRADE FACILITATION  
COMMUNICATION FROM T HE SEPARATE CUSTOMS TERRITORY OF TAIWAN,  PENGHU, KINMEN 
AND MATSU  
Revision  
The following communication, dated  10 July 2020, is being circulated at the request of the delegation 
of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu  for Members' information.  
 
_______________  
 
 
The Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu hereby updates its 
transparency notification in response to Paragraph  1.4 of the Agreement on Trade Facilitation.  
 
1. The update s include  revision  of the "Regulations Governing Fees for Animal and Plant 
Quarantine ", notified with respect to subparagraph  1.1(c)  of the TFA , as well as  links with respect 
to subparagraph  1.1(a) to (e), 1.1(g), 1.1(h) and 2.1(c) . 
2. For ease of reference, the revised parts are in bold.  
3. The rest of the information remains as previously submitted in document G/TFA/N/ TPKM /1. 
Article 1, paragraph 4  
 
(a) The official place(s) where the items in subparagraphs 1.1(a) to (j) have been 
published  
 
1.1(a)  procedures for importation, exportation, and transit (including port, airport, and other entry -
point procedures), and required forms and documents;  
 
Articles  14, 1 7, and 20 of the 
Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G
0350001  
Required forms  https://eweb.customs.gov.tw/News.aspx?n=3EF5371
95EE2A542&sms=654B2024B80D8801  
 
1.1(b) applied rates of duties and taxes of any kind imposed on or in connection with importation or 
exportation;  
 
Articles 2 - 3 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
Customs Import Tariff  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350051  
https://portal.sw.nat.gov.tw/PPL//eng  
(CPT SINGLE WINDOW -Home  page  >Online 
Information Queries ) G/TFA/N /TPKM/1/Rev.2  
 
- 2 - 
 
  Commodity Tax Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
340076  
Tobacco and Alcohol Tax Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
330010  
Tobacco Hazards Prevention Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=L0
070021  
Value -added and Non -value -added 
Business Tax Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
340080  
The Specifically Selected Goods 
and Services Tax Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
340128  
 
1.1(c) fees and charges imposed by or for governmental agencies on or in connection with 
importation, exportation or transit;  
 
Article 21 of the Foreign Trade Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0
090004  
Regulations Governing Collection 
of Customs Service Fees  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350025  
Regulations Governing Fees for 
Animal and Plant Quarantine  https://law.coa.gov.tw/GLRSnewsout/EngLawContent
.aspx?lan=E&id=374  
 
1.1(d) rules for the classification or valuation of products for customs purposes;  
 
Classification  
Article 3 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
Customs Import Tariff  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350051  
https://portal.sw.nat.gov.tw/PPL//eng  
(CPT SINGLE WINDOW -Home  page  >Online 
Information Queries ) 
Valuation  
Articles 29 - 42 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
The Regulations Governing the 
Implementation of Customs 
Valuation Advance Ruling on 
Imported Goods  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350068  
 
1.1(e)   laws, regulations, and administrative rulings of general application relating to rules of origin;  
 
Article 28 of the Customs Act  http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?P Code=G03
50001  
Regulations Governing the 
Determin ation of Country of 
Origin of Import ed Good s https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?p
code=G0350047  
The Regulations Governing the 
Implementation of Advance Ruling 
on the Country of Origin of 
Imported Goods  https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?p
code=G0350075  
 G/TFA/N/TPKM/1/Rev.2  
 
- 3 - 
 
  1.1(f) import, export or transit restrictions or prohibitions;  
 
Article 15 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
 
1.1(g) penalty provisions for breaches of import, export, or transit formalities;  
 
Articles 73 - 94 of the Customs 
Act https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
Articles 31, 31 -1, 36, 37, and 39 -1 
of the Customs  Anti-Smuggling Act  https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?p
code=G0350029  
 
1.1(h) procedures for appeal or review;  
 
Articles 45 - 47 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
Articles 47 - 48 of the Customs  
Anti-Smuggling Act   https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?p
code=G0350029  
 
1.1(i) agreements or parts thereof with any country or countries relating to importation, exportation, 
or transit; and  
 
FTA between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and the Republic 
of Panama  
FTA between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and the Republic 
of Nicaragua  
FTA between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and t he Republic 
of Guatemala  
FTA between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and the Republic 
of El Salvador and the Republic of 
Honduras  
Cross -Straits Economic Cooperation 
Framework Agreement  
Agreement on Economic Cooperation 
between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and the Republic 
of Paraguay  
Agreement between Singapore and 
the Separate Customs Territory of 
Taiwan, Penghu, Kinmen and Matsu 
on Economic Partnership  
Agreement betwee n New Zealand 
and the Separate Customs Territory 
of Taiwan, Penghu, Kinmen, and 
Matsu on Economic Cooperation  https://www.trade.gov.tw/english/Pages/List.aspx?nodeID=
672  
 G/TFA/N /TPKM/1/Rev.2  
 
- 4 - 
 
  1.1(j) procedures relating to the administration of tariff quotas.  
 
Article 5 of the Customs Act  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350001  
The Regulations of Tariff Quota  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350053  
 
(b) The Uniform Resource Locators of website(s) referred to in paragraph 2.1  
 
Subparagraphs 2.1(a) and (b)  Same as information notified under Article 1.4(a) above  
Subparagraph 2.1(c) Contact 
Information on its enquiry points  https://eweb.customs.gov.tw/cp.aspx?n=553A36D574
9EEEEB  
 
(c) The contact information of the enquiry points referred to in paragraph 3.1  
 
Tel. +886 2 2550 5500 ext.2116  
Fax +886 2 2550 7643  
Citizen Service Mailbox  https://eweb.customs.gov.tw/Mail.aspx?type=FB01D469347C
76A7&n=697CD84F427DE922&sms=36A0BB334ECB4011  
Inspector Mailbox  https://eweb.customs.gov.tw/Mail.aspx?type=D33B55D5374
02BAA&n=1A876BE08B130FDA&sms=36A0BB334ECB4011  
Integrity Mailbox  https://eweb.customs.gov.tw/Mail.aspx?type=7F220D7E656B
E749&n=E641F7FF2AE058A1&sms=36A0BB334ECB4011  
 
Article 10, Paragraph 4.3  
 
The details of the operation of the single window in the Separate Customs Territory of Taiwan, 
Penghu, Kinmen and Matsu  are shown at https://eweb.customs.gov.tw . 
 
Article 10, Paragraph 6.2  
 
Regulations Governing the Establishment and Management of Customs Brokers  
http://law.moj.gov.tw/Eng/LawClass/La   wAll.aspx?PCode=G0350007  
Regulations Governing the Implemen tation of Automated Cargo Clearance Procedures  
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350044  
 
Article 1 2, Paragraph 2.2 
 
Contact point for international affairs - customs cooperation : 
Department of Planning, Customs Administration, Ministry of Finance  
Email: international@customs.gov.tw  
Tel.: +886 2 25546596  
Fax: +886 2 25508112  
 
Contact point for information/intelligence exchange : 
Department of Investigation, Customs Administration, Ministry of Finance  
Email: iis@customs.gov.tw  
Tel.:  +886 2 25546555  
Fax: +886 2 25508036  
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