G/TFA/N/TPKM/1  
 
1 August  2018 
(18-4883)  Page: 1/4 
Committee on Trade Facilitation  Original: English  
 
NOTIFICATION UNDER A RTICLES 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  
The following communication, dated 30 July 2018, 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 makes t he following 
notifications in accordance with Articles 1 .4, 10.4.3, 10.6.2  and 12 .2.2 of the Agreement on Trade 
Facilitation (WT/L/931).  
 
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/Content_List.aspx?n=AAA85B9
492F854A1  
 
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/RedirectorNonLoginAction?a
ppId=APGQ&privilegeId=GQEN01?classType=7  
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  G/TFA/N/TPKM/1  
 
- 2 - 
 
  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 Collectio n 
of Customs Service Fees  https://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0
350025  
 
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/RedirectorNonLoginAction?a
ppId=APGQ&privilegeId=GQEN01?classType=7  
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?PCode=G03
50001  
Regulations Governing the 
Determination of Country of Origin 
of an Import Good  https://law.moj.gov.tw/Eng//LawClass/LawContent.aspx?pco
de=G0350047  
The Regulations Governing the 
Implementation of Advance Ruling 
on the Country of Origin of 
Imported Goods  https://law.moj.gov.tw/Eng//LawClass/LawContent.aspx?pco
de=G0350075  
 
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  
 
  G/TFA/N/TPKM/1  
 
- 3 - 
 
  1.1(g) penalty provisions for breaches of import, export, or transit f ormalities;  
 
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/LawContent.aspx?pco
de=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/LawContent.aspx?pco
de=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 
the 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 
Cooper ation 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 an d Matsu on Economic 
Partnership  
Agreement between 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=6
72  
 G/TFA/N/TPKM/1  
 
- 4 - 
 
  1.1(j) procedures relating to the administration of tariff quotas.  
 
Article 5 of the Customs Act  https://law.moj.go v.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/Content_List.aspx?n=4F3E0C5
D98BE0E8B  
 
(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  
 
Regula tions Governing the Establishment and Management of Customs Brokers  
http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=G0350007  
Regulations Governing the Implementation of Auto mated 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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