Export to Tawain - Fedex

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Taiwan Country Profile

* Country Information
* Trade Group Member
* General Import Clearance Information
* Taiwan Import Prohibitions
* General Import Restrictions
* Taiwan Import Restrictions
* Special Import Provisions
o Personal Effects
o Samples
o Gifts
* Standards
* General Export Clearance Information
* Taiwan Export Prohibitions
* General Export Restrictions
* Taiwan Export Restrictions
* Regulatory Contact Information

Country Information
Capital: Taipei
Population: 22,858,872 (July 2007 est.)
Language: Chinese (Mandarin), Taiwanese
Weights and Measures: Metric
Currency: New Taiwan Dollar
100 cents equal 1 New Taiwan Dollar (NTD or NT$)
Time Zone Operates on Greenwich Mean Time (GMT)
Daylight Savings Time is not observed.
Taiwan GMT +8



Trade Group Member

Source: Bureau of Foreign Trade (BOFT) web site, www.trade.gov.tw
Asia Pacific Economic Cooperation (APEC)
World Trade Organization (WTO)

Even though Taiwan is not part of the World Trade Organization (WTO) it recognizes special tariff agreements with 151 countries.

CITES, the Convention on International Trade in Endangered Species of wild fauna and flora provides for the seizure of shipments prohibited under this agreement and the assessment of fines.

In addition, although Taiwan is not part of the Admission Temporaire/ Temporary Admission (ATA) special temporary importation agreements are maintained with 28 countries for temporary importations; an ATA carnet is used.

Taiwan honors the Montreal protocol, although not a signatory. The Montreal protocol is concerned with the traffic of ozone depleting substances.




General Import Clearance Information

Clearance Process
Working with Customs officials throughout the world, FedEx has developed innovative technology to eliminate many paperwork-handling steps and expedite the movement of international shipments. This is the FedEx Expressclear electronic Customs clearance system. Starting at the origin, state-of-the art technology allows the processing of shipment paperwork and electronic transmission of documents to the designated FedEx hub and destination clearance location. The Expressclear system also keeps a database of regulatory information, which includes importer numbers, broker designation, corporate contact names and telephone numbers. At a FedEx hub, international shipments are sorted, scanned and loaded onto an international flight. Vital shipment information is keyed into a worldwide manifest database, which is linked to computer systems operated by brokers and Customs officials in many countries. Even before the plane has taken off, or while it is in the air, Customs agents and brokers at the destination airport of entry can begin examining shipping manifests, querying air waybill data if they need more details, assessing duties and taxes and selecting which shipments they wish to examine. By the time the plane arrives at the destination, many packages have already been cleared by Customs. As the plane is unloaded, the Expressclear system identifies packages to be examined and prints "cleared" Customs labels for all others. Cleared shipments can be transferred to trucks for immediate delivery. International shipments are scanned at all key points through the process, which allows for up-to-date status reports including when Customs clearance is obtained. Other items permitted through special approval by the relevant authorities There are currently 6 approved ports of entry throughout Taiwan.

Document Requirements
Documents required for shipments to/from Taiwan include the commercial invoice, bill of lading or airway bill, packing list, and certificate of origin. In case the agricultural products, plants, and animals are to be imported to Taiwan, foreigners are expected to display certificates of inspection or quarantine issued in the country of origin. Such products are subject to inspection and quarantine on the importation into Taiwan. The commercial invoice must show the F.O.B., C&F, or C.I.F. value; insurance; freight. Other than the information generally included in a standard bill of lading, all case numbers and shipping marks on packages must be shown. Customs in Taiwan does not allow the case numbers or group of marks on a shipment of mixed commodities.

FedEx invoice requirements for Taiwan
For Taiwan, where a formal sales invoice exists, a copy of the original company invoice is required for customs clearance. Failure to provide a copy of the original invoice may cause clearance delays.

Customs Valuation
All goods shipped to Taiwan must have a value and description for the goods shipped. Duties assessed are based on the Cost, Insurance and Freight (CIF) value.

Import Duties
The duties payable on imported goods are essentially defined on an ad valorem, specific, or selective basis, depending on the items involved. Interested parties should call the Department of Customs Administration of the Ministry of Finance directly for details. If, for some reason, accurate values cannot be determined, the wholesale domestic market value at the port of importation is used instead.

The government has done much to bring tariffs into line with the standards set by the Organization for Economic Cooperation and Development. The Customs Import Tariffs of the Republic of China have been amended eight times since 1985, resulting in tariff cuts of nearly 70%. The ceiling rate has been lowered from the 75% that prevailed in 1985 to 50%. At present the average nominal tariff rate is 8.25 % and the average effective rate is 3.25%. Further reductions on numerous agricultural, consumer, and industrial products are expected in connection with the ROC's application for admittance to WTO.

Antidumping
At this time, no anti-dumping duty is imposed on goods imported into Taiwan.

Excise Duties
Other Import-related Fees

A commodity tax must be paid if an imported product falls into one of eight commodity categories. This tax ranges from 2% to 60% ad valorem. A tobacco and; alcohol tax is imposed on liquor and tobacco. In addition to this, a health welfare surcharge is also imposed on tobacco and manufactured tobacco substitutes. Imports are also subject to a Trade Promotion Fee of no more than 0.0415% of the CIF value. ALL items are subject to a 5% Value Added Tax (VAT). A Harbor Construction Fee is levied on all goods arriving by ocean carrier per each shipment.

Additional Duties
Additional Tariff Information

There are no import duties on advertising materials or on samples of no commercial value, or on those with a customs value of under NT$3,000. Postal parcels containing gifts and personal items are also duty-free if their value does not exceed NT$3,000. Goods, including professional equipment and commercial samples, from countries that have carnet agreements with ROC are also duty-free if those goods are to be shipped back out of Taiwan after display, exhibit, use, etc.

FIA Exemptions and Benefits

It is possible for a foreign firm to import machinery and other capital equipment duty-free if foreign investment approval is obtained. In addition, raw materials, equipment, fuel, and semi-finished items can be imported duty-free, provided they are used or processed for re-export in a factory located in an export-processing zone, or in the Hsinchu Science-based Industrial Park. There are also special provisions that allow for the import of leased capital equipment. A Taiwan agent or law firm is the best source of information about eligibility under these special provisions.

Appeals for Duty Reassessment

Questions related to duty reassessment should be directed to the Valuation Department of the Directorate General of Customs within 14 days after receipt of the relevant duty memo from Customs. In some cases in which an appeal for duty reassessment is filed, the goods in question may be held by Customs until a final decision is rendered.

Import Taxes

Customs Fees
There are no consular fees.

Exchange Controls
There are no foreign exchange controls.

Technical Barriers to Trade (TBT's)
Technical barriers or non-tariff barriers to trade as they are sometimes known, can cause many problems for exporters looking for new markets for their products. These barriers can be in the form of regulation, standars, testing and certification procedures. The World Trade Organization (WTO) Agreement on Technical Barriers to Trade tries to ensure that these barriers do not create unncessary obstacles. To obtain further information on Technical Barriers to Trade as well as Notifications on technical regulations and conformity assessment procedures, go to the WTO website at http://www.wto.org/english/tratop_e/tbt_e/tbt_e.htm

Consular Fees

Import Clearance Process
Trade with Taiwan

Although Taiwan's trade rules and regulations are at times quite complicated, it is becoming easier and more convenient for foreign businessmen and manufacturers to do business with Taiwan. Thanks to the dedicated efforts and continuing hard work of government, private enterprise, and trade-related organizations. Rules and regulations have been simplified, infrastructure facilities improved, and trade services enhanced.

The current tariff system for Taiwan, which is based on the Harmonized System, features a listing of 10,228 items, of which 9,958 or over 97 percent can be imported. Of this number, some 9,679, or over 94 percent, can be imported without a permit. Prior application is, however, necessary for the import of 549 items, with some 406 requiring application to the Board of Foreign Trade (BOFT). The remaining 143 items require prior application with licensing units such as banks that have been authorized by the BOFT.

Imports

Any for profit Taiwanese company or firm wishing to import or export out of Taiwan must register with the Bureau of Foreign Trade, the governing body in charge of trade. Commodities must be imported in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Import of Commodities, the Regulations Governing Export and Import of High-tech Commodities, the Consolidated List of Commodities Subject to Import Restriction and the List of Commodities Entrusted to Customs for Import Examination. For commodities imported from Mainland China, the importation is governed by the Rules Governing Permission of Trade Between Taiwan Area and Mainland Area and by the Consolidated List of conditional Imports of Mainland China Origin and Regulations Governing Import of Mainland China Origin Commodities.

Import Licensing System

The Taiwan system categorizes imports into controlled and permissible items. The Consolidated List of Commodities Subject to Import Restriction and Commodities Entrusted to Customs for Import Examination published by the Board of Foreign Trade (BOFT) identifies those commodities that are subject to import control. This "negative list", as it is otherwise called, is made up of two tables:

Table 1 - Commodities that are subject to import bans. Unless under special circumstances granted by the BOFT, commodities listed in the table are prohibited for import into Taiwan.

Table 2- Commodities in this table can be imported subject to certain conditions (permits/licenses, quota restrictions, etc.) All commodities that are listed in the table must have an import permit issued by the BOFT as well as meet the additional requirements imposed by the relevant agencies as listed in the table.

For more details regarding this requirement and for the list of affected commodities, please contact or visit the Board of Foreign Trade (BOFT) via their website www.trade.gov.tw.

All other commodities not listed in these two tables are not subject to import restrictions.




Taiwan Import Prohibitions

Regulations Governing Permission Of Trade Between Taiwan and Mainland China

Unless otherwise provided in the regulations, trade activities between Taiwan and Mainland China must be transshipped through a third country. Goods/articles originating from Mainland Area (China), are prohibited from import into Taiwan except the following items:

* Items as designated and listed by the relevant authorities may be imported on a general basis.

* Antiques, cultural works relating to religions, tribal art-works, works of folk art, works of art, materials for cultural assets maintenance, and commodities for cultural or educational activities in small quantity.

* Sample products exclusively for use in research and development.

* Items listed as permissible for import pursuant to the Regulations Governing Permission for Importation of Industrial Technology of Mainland Area.

* Animals for use by schools, research institutes and zoos.

* Raw materials, parts and components imported by the Duty-Bonded Factories for export processing.

* Raw materials parts and components imported by the Export Processing Zone.

* Chinese medicine for medical treatment.

* Publications, motion pictures, video programs and broadcasting and television programs permitted by the Government Information Office.

* Articles carried in by incoming passengers not exceeding the amount approved by Customs.

* Articles carried in by crewmembers of vessels or aircrafts in compliance with the relevant requirements.

* Harvested fishery products as compensation for settlement on fishery disputes at sea between Taiwan and Mainland China.

Taiwan Import Prohibitions

The following contraband shall be prohibited from importation except as otherwise specifically provided for in other laws and regulations, as per Chapter IV, Article 45 of the Republic of China on Taiwan Customs Law:

1. counterfeit coins, negotiable securities, bank notes and plates or dies for printing or casting counterfeit currencies;

2. gambling apparatus, lottery tickets and other similar prize tickets issued in foreign countries;

3. books, magazines, pictures and other articles, that are obscene and indecent;

4. publications and other articles propagating Communism;

5. articles infringing the rights of patents, of design, of trademarks, and the copyrights of other persons;

6. other contraband as specified in other laws.


FedEx International Priority Prohibited Articles

In addition to items noted in the FedEx service guide the following articles are currently prohibited for export to Taiwan via FedEx International Priority (IP) Services:

All goods defined as Dangerous Goods by the International Air Transportation Association (IATA).
Ammunition
Bonds
Communistic Material
Illicit Drugs and Prescriptioins
Seeds (poppy/coco/marijuana)
Soil
Stamps
Poisons (toxics)
Viagra




General Import Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.

* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.

* Packages that are wet, leaking or emit an odor of any kind.

* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.

* Shipments* being processed under:

Duty drawback claims unless advance arrangements are made.

Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.

U.S. State Department licenses.

Carnets.

U.S. Drug Enforcement Administration export permit.

Shipments destined to or being withdrawn from a Foreign Trade Zone.

Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).

Certificate of Registration shipments (CF4455).

Shipments moving into or out of Foreign Trade Zones or bonded warehouses.

*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747or your local FedEx customer service representative.






Taiwan Restrictions

The importation of certain types of merchandise may be prohibited or restricted to protect the economy and security of Taiwan, to safeguard consumer health, well being to preserve domestic plant and animal life. Some commodities are also subject to a restraint under bilateral trade agreements and arrangements. Many prohibits or restricted imports are subject, in addition to Customs requirements, to the laws and regulations administered by other Taiwanese government agencies of which the Taiwanese Directorate General of Customs is the enforcer. These laws and regulations may, for example, prohibit entry; limit entry; restrict routing, storage, or use; require treatment, labeling or processing as a condition of release. Customs release only takes place when the additional requirements are met. These requirements apply to all importation types, including shipments made by mail. The exporter should make certain that the Taiwanese importer has provided proper information to (1) permit the submission of necessary information concerning packing, labeling, etc. and (2) the necessary arrangements have been made by the importer for entry of the merchandise into Taiwan. It is impractical to list all prohibited or restricted articles specifically in this country profile; however, the regulatory agencies are listed below. Importers into Taiwan should consult with the Taiwanese agencies governing the commodity for detailed information and guidance.
Agricultural Commodities (Animal, and Plant products or commodities for Human Consumption) - The Agriculture Department, (COA) Council of Agriculture, www.coa.gov.tw

Alcoholic Beverages - National Treasury Agency, www.nta.gov.tw/en/business/index-in5.asp

All items of Chinese origin - The Directorate General of Customs (DGOC), www.pwccustoms.com/home/eng/wms_tw.html

Arms, Ammunitions - National Police Administration (NPA), www.npa.gov.tw

Chemicals that are hazardous to the environment - The Environmental Protection Administration (EPA), http://www.epa.gov.tw/main/index.asp

Foods, Drugs, Cosmetics and Medical Devices - Department of Health (DOH), www.doh.gov.tw

Gold, Silver, Currency, Stamps - The Ministry of Economic Affairs (MOEA), www.moea.gov.tw

High Technology Products - Bureau of Foreign Trade (BOFT), www.trade.gov.tw

Motor Vehicles and Boats - Central Trust of China, http://www.moeaec.gov.tw/

Pesticides, Herbicides, Toxic and Hazardous Materials - The Agriculture Department, Council of Agriculture (COA), www.coa.gov.tw
and The Environmental Protection Administration (EPA).

Pharmaceuticals (including for animal use) - Department of Health (DOH), www.doh.gov.tw

Pornographic and Seditious Material - The Government Information Office (GIO) www.gio.gov.tw

Tobacco - Department of National Treasury, Ministry of Finance, http://www.nta.gov.tw/en/about/index-Dierctor.asp

Trademark, Trade Names and Copyrights - The Intellectual Property Office, http://www.tipo.gov.tw/eng/

Wildlife and Pets - Council of Agriculture (COA), www.coa.gov.tw





Special Import Provisions


Personal Effects
Personal belongings, except personal effects carried by incoming passengers and other miscellaneous articles imported as postal parcels, unless otherwise regulatred by Customs law, are dutiable and subject to 10% ad valorem tax. The unify tariff number 9899.00.00-6 must be indicated ont he declaration.

Samples
Beer and liquor samples must follow liquor requirements if over 5 liters. Splitting a shipment to avoid duty/tax is prohibited. Contact Ministry of Finance for Import Business License. Cosmetic samples containing poisonous or potent medicines require an approval letter from the Department of Health.

Gifts
Acceptable; duties/taxes will be assessed. Gift shipment of alcohol is prohibited. Cosmetic gifts containing poisonous or potent medicines require an approval letter from the Department of Health.



Standards

Taiwan uses the metric system. While industrial standards applied in the engineering and construction fields are basically those used by other developed countries, the Bureau of Standard Metrology and Inspection of the Ministry of Economic Affairs (BSMI) is responsible for the inspection and standards of products in Taiwan. The BSMI publishes a list of items subject to import inspection. For further information, contact www.trade.gov.tw


Labeling, Marking Requirements

Labels are required on imported food, drugs, liquors, shoes and clothing apparel and must specify the country of orgin. Special labels are required for certian foods, Chinese and other medicines. Processed foods and phamaceuticals must be inspected and approved by the Department of Health. There are numerous items that are subject to inspection by the Industrial Development Bureau (IDB) such as electrical goods, food, drugs, etc. For futher information, please contact http://www.moeaidb.gov.tw/external/view/en/english/about04.html




General Export Clearance Information

Clearance Process
Temporary Entry

For goods entering Taiwan on a temporary basis, companies from 28 countries can apply for an ATA Carnet with the Bureau of Foreign Trade. The ATA Carnet serves as a guarantee against payment of import duties/taxes should the temporary admission period be exceeded. Goods imported under a carnet may not be sold and must be re-exported within the temporary admission period. If the items to be imported are subject to controls, companies must obtain endorsement/approvals from the relevant Government agencies before importing the goods into Taiwan. For those countries with no reciprocal ATA Carnet agreements with Taiwan, goods can be entered on a temporary basis after having partially refundable deposit to customs based on a percentage of the duties applied. For further information, contact www.trade.gov.tw.

Note:
These articles require special processing and customs clearance, which are not handled under FedEx's express carrier operation commitments. Clearance delays could be experienced on entries lodged for these type shipments. Shipments of these type goods can also be consigned as ATA (Airport to Airport) shipments and designated for handling by an approved local clearance agent or forwarder. Contact your local FedEx customer service office for further assistance.

Document Requirements
General Documentation

Bills of Lading - No special regulations

Consular Invoices - None

Certificates of Origin - Certificates of Origin are required for specific items (tea, shallots, some textiles).

Commercial Invoices - Invoices are required for all shipments. Invoices should show freight, insurance and similar charges as separate items when applicable, regardless of the INCOTERM used on the transaction.

Packing List - A packing list is required for ALL shipments if the number of cartons in the shipment exceeds two.

Dangerous Goods Certification - Some goods will in addition to the standard documentation noted above, may require DG certification. IE: Perfumes, Liquor, Chemicals, etc.

Most documents presented for use in customs clearance processing must be prepared in Chinese, to avoid delays and expedite clearance processing.



Export Clearance Process
Exports

Commodities must be exported in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Export of Commodities, the Regulations Governing Export and Import of High-tech Commodities, the List of Commodities Subject to Export Restriction and the List of Commodities Entrusted to Customs for Export Examination.

Export Licensing System

Exports are classified into permissible and controlled items. As part of the government's policy of liberalization, a growing number of products are being placed on the permissible list. In fact, at present there are only 93 items in the controlled category. Of 10,223 items listed in the ROC Commodity Classification Code, 9,013 were classified as product types not requiring export permits as of December 31, 1998. This represents a major reduction in paperwork and thereby speeds up overall processing time.

For 1,210 items, an export permit is required, however. This permit is valid for a period of thirty days. In the case of most permissible items, it can be obtained from licensing units such as Taiwan Textile Federation, which are authorized by the Board of Foreign Trade. For all controlled items and the remaining permissible ones, the permit must be obtained directly from the Board of Foreign Trade. If the goods covered under a given export permit are not shipped within the allotted time, the exporter must apply for a new one.

Other Export-related Fees

All products leaving Taiwan by sea are subject to a Harbor Construction Fee amounting to 0.3% of product value. Exports are also subject to a not more than 0.05% of ad valorem contribution to a Trade Promotion Fund.

Export Insurance

There are various kinds of insurance available from the Export-Import Bank of the Republic of China designed to protect the local exporters against political and commercial risks in export transactions. These include:

* Comprehensive D/P and D/A export insurance

* Comprehensive export finance insurance

* Small and medium-sized business safety export insurance

* L/C export insurance

* Comprehensive O/A export credit insurance

* Medium and long-term export insurance

* Comprehensive general export insurance

* Overseas construction work insurance

* Overseas investment insurance

Export Financing

Loans are applied for prior to the shipment of goods. The exporter furnishes the bank with the purchase order covering the said goods, as well as a description of how payment will be made. After shipment is made, the exporter is required to give the bank a promissory note, draft, or bill of exchange amounting to a certain percentage of the loan as security that the loan will be settled within an agreed upon period.

Export financing can be divided into the following general categories:

181- to 360-Day Short-term Export Credits

These credits are provided by the Export-Import Bank of the Republic of China to help exporters export machinery and equipment, products from the nation's ten newly emerging industries, strategic industrial products, and whole cars, as well as spare parts. Such credits are applicable for periods running from 181 days to 360 days. Three forms of financing are included:

* Pre-shipment financing

* Post-shipment financing

* Combined financing for pre- and post-shipments

Medium- and Long-term Export Credits

These loans are provided for the purpose of promoting the export of machinery, equipment, turnkey plants, and other capital goods by means of more than one-year installment payments. Such financing can be divided into supplier's and buyer's credit programs. In the first case, loans are granted to exporters or manufacturers to enable them to extend credits to foreign buyers. Under this arrangement, the supplier must also apply for medium- and long-term export credit insurance. In the second case, direct loans are extended to foreign importers for purchases of turnkey plants from the Republic of China. Details can be obtained by contacting the Export-Import Bank of the Republic of China.

Selection of Purchasing Agents

There are two basic kinds of purchasing agents in Taiwan. They differ in regard to the responsibility they assume for goods to be exported. It is extremely important for a foreign buyer to understand the difference between them so that he or she will know at what point legal title to goods is transferred and who is responsible for such matters as product quality.

The first is a commission agent. This agent essentially acts on behalf of the buyer. Such an agent will typically locate a supplier, assist in business negotiations, and coordinate inspection of goods before shipment. In such cases, the manufacturer is usually the exporter. Payment is made directly to this manufacturer, who retains responsibility for product quality. Since the agent takes neither title to the goods nor responsibility for the product, he or she is most often simply paid a flat commission for services rendered.

The functions of the second kind of agent are somewhat different. After a Letter of Credit is received from a foreign buyer, the agent purchases the specified goods for subsequent sale to the buyer. This agent, who has title to the goods and responsibility for product quality, generally acts as the shipper or exporter. Since the legal burdens and risks are comparatively great, such an agent generally marks up the price of the goods before selling them to the foreign buyer or charges a fixed commission reflecting the extent of responsibility. In certain instances, the agent may ask for some combination of these methods of remuneration.

Independent Inspection Services

It is recommended that goods be inspected prior to export. A buyer's local agent or the exporter himself can often do this. If not, an independent inspection agency can be contracted to carry out an inspection. These agencies charge on an hourly or a flat-fee basis, depending on the value of the shipment. In certain cases, specialized testing may be necessary. This can be arranged through independent agencies, universities, or government testing facilities.






Taiwan Export Prohibitions

The Taiwan system categorizes exports into controlled and permissible items. The Consolidated List of Commodities Subject to Export Restriction and Commodities Entrusted to Customs for Export Examination published by the Board of Foreign Trade (BOFT) identifies those commodities that are subject to Export control. This "negative list", as it is otherwise called, is made up of two tables: Table 1 - Commodities that are subject to export bans. Unless under special circumstances granted by the BOFT, commodities listed in the table are prohibited for export out of Taiwan.

Table 2- Commodities in this table can be exported subject to certain conditions (permits/licenses, quota restrictions, etc.) All commodities that are listed in the table must have an export permit issued by the BOFT or other relevant agency.

For more details regarding this requirement and for the list of affected commodities please contact or visit the Board of Foreign Trade (BOFT) via their website www.trade.gov.tw.

All other commodities not listed in these two tables are not subject to export restrictions.

Commodities under export restrictions or control fall under the following categories. Exporters from Taiwan should consult with the Taiwanese agencies governing the commodity for detailed information and guidance.

Agricultural Commodities (Animal, and Plant products or commodities for Human Consumption) - The Agriculture Department, (COA) Council of Agriculture, www.coa.gov.tw

Alcoholic Beverages - National Treasury Agency, www.nta.gov.tw/en/business/index-in5.asp

All items of Chinese origin - The Directorate General of Customs (DGOC), www.pwccustoms.com/home/eng/wms_tw.html

Arms, Ammunitions - National Police Administration (NPA), www.npa.gov.tw

Chemicals that are hazardous to the environment - The Environmental Protection Administration (EPA), http://www.epa.gov.tw/main/index.asp

Foods, Drugs, Cosmetics and Medical Devices - Department of Health (DOH), www.doh.gov.tw

Gold, Silver, Currency, Stamps - The Ministry of Economic Affairs (MOEA), www.moea.gov.tw

High Technology Products - Bureau of Foreign Trade (BOFT), www.trade.gov.tw

Motor Vehicles and Boats - Central Trust of China, http://www.moeaec.gov.tw/

Pesticides, Herbicides, Toxic and Hazardous Materials - The Agriculture Department, Council of Agriculture (COA), www.coa.gov.tw
and The Environmental Protection Administration (EPA).

Pharmaceuticals (including for animal use) - Department of Health (DOH), www.doh.gov.tw

Pornographic and Seditious Material - The Government Information Office (GIO) www.gio.gov.tw

Tobacco - Department of National Treasury, Ministry of Finance, http://www.nta.gov.tw/en/about/index-Dierctor.asp

Trademark, Trade Names and Copyrights - The Intellectual Property Office, http://www.tipo.gov.tw/eng/

Wildlife and Pets - Council of Agriculture (COA), www.coa.gov.tw



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General Export Restrictions

The following items are not acceptable for carriage to any international destinations unless otherwise indicated. (Additional restrictions may apply depending on destination. Various regulatory clearances in addition to customs clearance may be required for certain commodities, thereby extending the transit time.)

* APO/FPO addresses.

* C.O.D. shipments.

* Human corpses, human organs or body parts, human and animal embryos, or cremated or disinterred human remains.

* Explosives (Class 1.4 explosives are acceptable for carriage to Canada, Germany, Japan, Sweden, United Arab Emirates and United Kingdom. Note: United Arab Emirates only allows Class 1.4 explosives to be shipped hold- for- pick-up to the FedEx Express facility in Dubai.)

* Firearms, weaponry, and their parts (acceptable between the U.S. and Puerto Rico).

* Perishable foodstuffs and foods and beverages requiring refrigeration or other environmental control.

* Live animals (including insects) except via our Live Animal Desk (1.800.405.9052).

* Plants and plant material, including cut flowers (cut flowers are acceptable from the U.S. to selected points in Canada and from Colombia, Ecuador and the Netherlands to the U.S.).

* Lottery tickets and gambling devices where prohibited by local, state, provincial or national law.

* Money (coins, cash, currency, paper money and negotiable instruments equivalent to cash such as endorsed stocks, bonds and cash letters).

* Collectible coins and stamps.

* Pornographic and/or obscene material.

* Hazardous waste, including, but not limited to, used hypodermic needles or syringes or other medical waste.

* Shipments that may cause damage to, or delay of, equipment, personnel or other shipments.

* Shipments that require us to obtain any special license or permit for transportation, importation or exportation.

* Shipments whose carriage, importation or exportation is prohibited by any law, statute or regulation.

* Shipments with a declared value for customs in excess of that permitted for a specific destination.

* Dangerous goods except as permitted under the Dangerous Goods section of these terms and conditions.

* Processed or unprocessed dead animals, including insects and pets. Taxidermy-finished hunting trophies or completely processed (dried) specimens of whole animals or parts of animals are acceptable for shipment into the U.S.

* Packages that are wet, leaking or emit an odor of any kind.

* Wildlife products that require U.S. Fish and Wildlife Service export clearance by FedEx prior to exportation from the U.S.

* Shipments* being processed under:

Duty drawback claims unless advance arrangements are made.

Temporary Import Bonds - acceptable under the FedEx International Broker Select option, for initial import only.

U.S. State Department licenses.

Carnets.

U.S. Drug Enforcement Administration export permit.

Shipments destined to or being withdrawn from a Foreign Trade Zone.

Letters of Credit (however, shipments covered by a Letter of Credit calling for a "Courier Receipt" as defined by Article 25 of UCP 600 may move via FedEx International Priority).

Certificate of Registration shipments (CF4455).

Shipments moving into or out of Foreign Trade Zones or bonded warehouses.

*You may be able to ship these items via FedEx International Premium, FedEx International Express Freight (IXF), FedEx International Airport-to-Airport (ATA) or FedEx International Controlled Export. For information on FedEx International Premium, IXF and ITA, call FedEx Express Freight Services at 1.800.332.0807. For information on FedEx International Controlled Export, call International Customer Service at 1.800.247.4747 or your local FedEx customer service representative.






Taiwan Restrictions

The Taiwan system categorizes exports into controlled and permissible items. The Consolidated List of Commodities Subject to Export Restriction and Commodities Entrusted to Customs for Export Examination published by the Board of Foreign Trade (BOFT) identifies those commodities that are subject to Export control. This "negative list", as it is otherwise called, is made up of two tables: Table 1 - Commodities that are subject to export bans. Unless under special circumstances granted by the BOFT, commodities listed in the table are prohibited for export out of Taiwan.

Table 2- Commodities in this table can be exported subject to certain conditions (permits/licenses, quota restrictions, etc.) All commodities that are listed in the table must have an export permit issued by the BOFT or other relevant agency.

For more details regarding this requirement and for the list of affected commodities please contact or visit the Board of Foreign Trade (BOFT) via their website www.trade.gov.tw.

All other commodities not listed in these two tables are not subject to export restrictions.

Commodities under export restrictions or control fall under the following categories. Exporters from Taiwan should consult with the Taiwanese agencies governing the commodity for detailed information and guidance.

Agricultural Commodities (Animal, and Plant products or commodities for Human Consumption) - The Agriculture Department, (COA) Council of Agriculture, www.coa.gov.tw

Alcoholic Beverages - National Treasury Agency, www.nta.gov.tw/en/business/index-in5.asp

All items of Chinese origin - The Directorate General of Customs (DGOC), www.pwccustoms.com/home/eng/wms_tw.html

Arms, Ammunitions - National Police Administration (NPA), www.npa.gov.tw

Chemicals that are hazardous to the environment - The Environmental Protection Administration (EPA), http://www.epa.gov.tw/main/index.asp

Foods, Drugs, Cosmetics and Medical Devices - Department of Health (DOH), www.doh.gov.tw

Gold, Silver, Currency, Stamps - The Ministry of Economic Affairs (MOEA), www.moea.gov.tw

High Technology Products - Bureau of Foreign Trade (BOFT), www.trade.gov.tw

Motor Vehicles and Boats - Central Trust of China, http://www.moeaec.gov.tw/

Pesticides, Herbicides, Toxic and Hazardous Materials - The Agriculture Department, Council of Agriculture (COA), www.coa.gov.tw
and The Environmental Protection Administration (EPA).

Pharmaceuticals (including for animal use) - Department of Health (DOH), www.doh.gov.tw

Pornographic and Seditious Material - The Government Information Office (GIO) www.gio.gov.tw

Tobacco - Department of National Treasury, Ministry of Finance, http://www.nta.gov.tw/en/about/index-Dierctor.asp

Trademark, Trade Names and Copyrights - The Intellectual Property Office, http://www.tipo.gov.tw/eng/

Wildlife and Pets - Council of Agriculture (COA), www.coa.gov.tw





Regulatory Contact Information

Branch or Agency Name


Areas of Responsibility
Bureau of Foreign Trade (BOFT)
No 1, Hu Ko Rd,
Taipei, Tawain
Phone: 2-23510271

Government Information Office (GIO)
No1, Sec 1, Chung Hsiao E. Rd.
Taipei, Taiwan
Phone: 2-23228888

Environmental Protection Administration (EPA)
No 41, Sec 1, Chung Hwa Rd.
Taipei, Taiwan
Phone: 2-23117722

Council of Agriculture (COA)
No 37, Nan Hai Rd.
Taipei, Taiwan
Phone: 2-23812991

The Industrial Development Bureau (IDB)
No 41-3, Sec 3, Hsin Yi Rd.
Taipei, Taiwan
Phone: 2-27541255

The Energy Commission (EC)
13F, No 2, Fu Hsin N Rd.
Taipei, Taiwan
Phone: 2-27721370


National Police Administration (NPA)
No 7, Sec 1, Chung Hsiao E. Rd.
Taipei, Taiwan
Phone: 2-23219011
2-23514781 for toy's gun , knife, sword

Taiwan Tobacco and Wine Monopoly Bureau (TTW)
No 4, Sec 1, Nan Chang Rd.
Taipei, Taiwan
Phone: 2-23214567

Department of Commerce (DOC)
No 15, Fu Chou St.
Taipei, Taiwan
Phone: 2-232212200

Taiwan Provincial Government (TPG)
9f, No 5, Sec 1, Han Chou S. Rd.
Taipei, Taiwan
Phone: 2-23511592

Atomic Energy Council (AEC)
No 67,Lane 144, Sec 4, Keelung Rd.
Taipei, Taiwan
Phone: 2-23634180

Department of Health (DOH)
12f, No 100, Ai Kuo E. Rd.
Taipei, Taiwan
Phone: 2-23210151
for Chinese medicine:
10F, No 7, Sec 1, Roosevelt Rd
Taipei, Taiwan
Phone: 2-23974119 ext: 228

Civil Aeronautics Administration (CAA)
No 340, Tun Hwa N. Rd.
Taipei, Taiwan
Phone: 2-23496280
2-23496123 for aircraft transmitter

Ministry of National Defense (MND)
No 340, Tun Hwa N. Rd.
Taipei, Taiwan
Phone: 2-27713107/2785412

Bureau of Standards, Metrology and Inspection (BSMI)
No 4, Sec 1, Chi Nan Rd.
Taipei, Taiwan
Phone: 2-23543170

Ministry of Education (MOE)
No 5, Chung Shan S. Rd.
Taipei, Taiwan
Phone: 2-23566051

Ministry of the Interior (MOI)
No 57, Hsu Chou Rd.
Taipei, Tawain
Phone: 2-23565000

Ministry of Finance (ROF)
No 13, Ta Cheng St.
Taipei, Tawain
Phone: 2-25505500

Executive of Yuan (EY)
No 41, Sec 1, Chung Hwa Rd,
Taipei, Tawain
Phone: 2-23117722

Ministry of Foreign Affairs (MOFA)
No 2, Kai Ko Lam, Da Dao
Taipei, Tawain
Phone: 2-23482999

Taiwan Textile Federation (TTF)
No 22, Ai Kuo E. Rd.
Taipei, Tawain
Phone: 2-23417251

Ministry of Transportation and Communication (MOTC)
No 2, Sec 1, Chang Sha Rd
Taipei, Tawain
Phone: 2-23433838

National Laboratories of Food and Drug (NLFD)
No 161-2, Kuen Yang St, Nan Kang District
Taipei, Tawain
Phone: 2-27858283

Department of Government Transportation (DGT)
No 14, Sec 2, Chi Nan Rd
Taipei, Tawain
Phone: 2-23433969

The Central Bank of China
5F, No 2, Sec 1, Roosevelt Rd
Taipei, Tawain
Phone: 2-23936161 / 2-23936253

Copyright Department of Intellectual Property Office
4F, No 185, Sec 2, Hsin Hai Rd, Ta An District
Taipei, Tawain
Phone: 2-27380007 ext: 4031

Motion Picture Affairs
No 2, Tien Tsin St.
Taipei, Taiwan
Phone: 2-23516626

Agriculture Department, Council of Agriculture
No 15, Sec 1, Han Chou S. Rd
Taipei, Tawain
Phone: 2-23937231 ext: 703, 705

Publishing Department of GIO
No 2, Tien Tsin St.
Taipei, Tawain
Phone: 2-23228599

Department of Radio and Television Affairs of GIO
No 2, Tien Tsin St.
Taipei, Tawain
Phone: 2-23228659/8807


Bureau of Animal and Plant Health, Inspection and Quarantine
3F, No 51, Sec 2, Chung Ching S. Rd.
Taipei, Tawain
Phone: 2-23431401

Bureau of Medical & Pharmaceutical Affairs
No 100, Ai Kuo E Rd.
Taipei, Tawain
Phone: 2-23210151

Animal Health Inspection Department
3F, No 51, Sec 2, Chung Ching S. Rd.
Taipei, Tawain
Phone: 2-23431484

Bureau of Environmental Sanction Toxic Substances Control
No 41, Sec 1, Chung Hwa Rd.
Taipei, Tawain
Phone: 2-23117722 ext:2871-2878

Animal Industrial Department
4F, No 37, Nan Hai Rd.
Taipei, Tawain
Phone: 2-23812991

Bureau of Mines (BOM)
No 2, Chen Chiang St
Taipei, Tawain
Phone: 2-23960169
Directorate General of Customs (DGOC)
No 13, Ta Cheng St.
Taipei, Tawain
Phone: 2-25505500

Taiwan Area National Freeway Bureau (TANFB) (The Department of Railways and Highways)
No 70, Ban Shan Ya Rd., Li Chun Village
Taishan, Taipei Hsien, Taiwan
Phone: 2-29096141

The Ministry of Economic Affairs (MOEA)
4F, No 185, Sec 2, Hsin Hai Rd, Ta An District
Taipei, Tawain
Phone: 2-27380007 ext: 4031