G/TFA/N/TPKM/1/Rev.3  
 
31 March  2021 
(21-2689) Page: 1/5 
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 THE SEPARATE CUSTOMS TERRITORY OF TAIWAN,  
PENGHU, KINMEN AND MATSU  
Revision  
The following communication, dated  24 March  2021, is being circulated at the request of the 
delegation of the Separate Customs Territory of Taiwan, Penghu, Kinmen and Mats u. 
 
_______________  
 
 
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  measures in response to the COVID -19 pandemic , notified with respect 
to subparagraph  1.1(a) and (b)  of the TFA , as well as  updates  with respect to subparagraph  1.1(i). 
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/Rev.2 . 
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=3EF537195EE2A
542&sms=654B2024B80D8801  
COVID -19 – Import -related measures (goods)  
Simplification of customs 
procedures  for safety products  Setting up contact points to speed up customs cle arance  
https://eweb.customs.gov.tw/singlehtml/ 3448?cntId= e2294
b53841a4f3f93f09eadd59cf761  
Guidelines  for clearance procedures  
https:// eweb.customs.gov.tw/multiplehtml/34 48 
Press release  related to trade facilitation  measures taken by 
customs  
https://eweb.customs.gov.tw/singlehtml/ 3448?cntId= 9c422
56550d14b1e8c5a3a86a19380bc  G/TFA/N/TPKM/1/Rev.3  
 
- 2 - 
 
  Relaxation of  the storage 
period of bonded goods in 
duty-free shops  Article 20  of the Regulations Governing the Establishment and 
Management of Duty -free Shops  
https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G
0350036  
 
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 ) 
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  
COVID -19 – Import -related measures  
Temporary redu ction of 
customs duty on "masks " and 
"ingredients of pharmaceutical 
alcohol " ingredients of pharmaceutical alcohol, 27 Feb to 26 Aug 2021 
https://eweb.customs.gov.tw/singlehtml/1868?cntId=6f1526
22532e4759932b6012a01f9b7e  
 
ingredients of pharmaceutical alcohol , 27 Nov 2020 to 26 Feb 
2021 
https:/ /eweb.customs.gov.tw/singlehtml/1868?cntId=613ff0
178e164fb3b604f9cd52cc2a65  
 
ingredients of pharmaceutical alcohol , 27 Aug to 26 Nov 2020  
https://eweb.customs.gov.tw/single html/1868?cntId=cus16_
186132_1868  
 
ingredients of pharmaceutical alcohol , 27 May to 26 Aug 2020  
https://eweb.customs.gov.tw/singlehtml/1868?cntId=cus16_
185102_1868  
 
ingredi ents of pharmaceutical alcohol and mask s, 27 Feb to 26 
May 2020  
https://eweb.customs.gov.tw/singlehtml/1868?cntId=cus16_
184129_1868  
 
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.mo j.gov.tw/Eng/LawClass/LawAll.aspx?PCode=J0
090004  G/TFA/N/TPKM/1/Rev.3  
 
- 3 - 
 
  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?la
n=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 Goods https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0
350047  
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?pcode=G0
350075  
 
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?pcode=G
0350029  
 
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  G/TFA/N/TPKM/1/Rev.3  
 
- 4 - 
 
  Articles 47 - 48 of the Customs  
Anti-Smuggling Act   https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=G0
350029  
 
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 Cooperation 
Framework Agreement  
Agreement on Economic Cooperat ion 
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 between New Ze aland 
and the Separate Customs Territory 
of Taiwan, Penghu, Kinmen, and 
Matsu on Economic Cooperation  
Agreement Entered into by and 
between the Separate Customs 
Territory of Taiwan, Penghu, 
Kinmen, and Matsu and  the 
Kingdom of Eswatini on 
Economic Cooperation  https://www.trade.gov.tw/english/Pages/List.aspx?nodeID=
672  
 
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  
 G/TFA/N/TPKM/1/Rev.3  
 
- 5 - 
 
  (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=553A36D5749EEEE
B  
 
(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/LawAll.aspx?PCode=G0350007  
Regulations Governing the Implementation of Automated Cargo Cle arance 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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