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The Air Cargo Clearance Automation services was officially started on 9 November 1992. Air Cargo Clearance Automation refers to the use of the Trade Value Added Network (TRADE-VAN, T/V) to link up importers/exporters and related customs offices as a replacement of the conventional paperwork and manual work procedures to enhance the efficiency of cargo clearance. Under Air Cargo Clearance Automation, when custom declaration data is transferred to the Expert System of the customs office via the T/V, the following three types of cargo clearance models will be generated: (1) C1--inspection-exempt cargo clearance; C2--cargo clearance with document approval; and (3) C3--cargo clearance with inspection. Here is a schema of the T/V link.

2. After matching the export declaration and the outpost export manifest, the T/V will respond the either the C1, C2 or C3 clearance models. Though C1 is supposed to be inspection-exempt, the computer system of the TPCB may choose any of C1 applicants at random (A18) for . inspection Once you are chosen, please submit written declaration and documents to the TPCB for inspection within three days. Additionally,though C1 is inspection-exempt, a clearance house should keep all documments for two years.

(1)Time:
A. Business Hours: 8:30 to 17:30, Monday through Friday.

B. Overtime Hours: 8:30 to 12:30, Saturday

C. Exporters are need to pay an extra handling charge of declaration on overtimehours at NT$200/copy. In status A18 (chosen at random for inspection),different owners using the same declaration should pay an extra inspection fee at NT$1,000 for each declaration with an offshore price over US$5,000 or NT$500 for each declaration with an offshore price under US$5,000. An owner making various export declarations of the same kind of products whose inspections shall beconducted at the same time and place shall only need to pay extra inspection fee for one declaration.

(2) Cargo Clearance
A. Cargo clearance will be completed on the same day for declarations collected by 18:30 from Monday through Friday. Cargo inspection service will be closed by 16:30. Cargo clearance of declarations collected after 18:30 shall be postponed to the following workday.

B. Cargo clearance of declarations collected by 12:00 on Saturday shall be completed on the same day. Cargo clearance of declarations collected after 12:00 shall be postponed to the following workday.

(3) According the the storage place of cargos, declarations shall be address to the following customs offices:
A. CA（Taipei Customs Bureau）
B. CH（Everterminal Private Warehouse）
C. CL（Far Glory Air Cargo Terminal）
D. CU（UPS Asia Hub）
E. CF（Fedex Transhipment Center）
F. CE（Express Handing Unit）
G. CS（Hsinchu Science-based Industrial Park Station）
H. CP（Taipei Postal Parcels Station）

(1) Exporters
A. Break down cargos into several shipments and avoid exporting all cargos the day before a holiday.
B. Ship cargos to warehouse as soon as possible.

(2) Customs Clearance Houses
A. Try to transfer export declarations at different times.
B. Submit all documents to the corresponding customs offices as soon as possible when chosen for inspection.

(3) Air Forwarders
A. Try to separate flight schedule and avoid shipping all cargos on Saturday, Sunday or Monday.
B. Try to join the T/V as soon as possible.

(4) Warehouses
A. Accelerate export cargo warehousing operation.
B. Accelerate transmission of information regarding cargos shipping to warehouse.

1. Applicant－the tax-payer (recipient or B/L holder) or a "clearance house" should fill out (or print by the computer) the Customs Declaration: Import Form and deliver or transfer the form to the customs office to declare import cargos.

(1) Declarations should be made to the customs office within 15 days from the entry of the ROC territory of the vehicles loading the cargos.

(2) The TPCB provides 24-hour declaration collection, cargo inspection, classification/estimation, taxation and release services for air-fresh and express cargos.

(3) Determination of closing date of declaration: Non T/V users--the day of TPCB's completion of documents receiving. T/V users: the date of data transfer registered in the T/V log.

(1) Declaring with T/V (using a PC)
A. Follow the instructions to fill out all items (start with the first column and do not leave column blank).

B. A "licensed customs declaration staff", after examining all data, may use the "card key' issued by the customs office or other authentication means approved by the customs office to proceed with the electronic declaration.

C. In general (when the number of pending declarations is under 30), a response will be received within 15 minutes. The response may include information of errors in the declaration or request for incomplete documents or procedures. When the declaration is completed and approved as C1 status, the response may include information such as tax payment notice or release notice.

D. When the declaration is approved as C2 or C3, "written declaration" should be submitted to the customs office "within the business hours of customs office in the following day".
E. Contents of the "written declaration" shall be identical to that of the "electronic declaration".

F. When the patrol section discovers that the content of the cargo is different from that of the declaration, an applicant should make online correction of the declaration by the deadline as instructed in the notice. For declarations whose clearance model has been approved, all corrections should be made in writing. All reporting cases shall be subject to.

(2) Declaring without T/V
A. An applicant should print or type the declaration form with "registering paper" or submit the declaration in other media (e.g., diskette) approved by the customs office and deliver the declaration to the customs office. The custom office will input the data in its computer system and issue a receipt to the applicant.

B. The custom office may charge a "file input fee" for declaration submitted in written form.

C. Procedures after data input shall be the same as that of declaration using T/V. However, all customs office notices or declaration corrections shall be made manually.

4. Submittals of import cargo declaration An applicant should submit the following documents together with the Customs Declaration: Import form.

(1) Air Waybill (AWB)
A. There are two types of AWBs: Master Air Waybill (MAWB) and House Air Waybill (HAWB).

B. An applicant, either using T/V or not, should submit a photocopy of only the AWB (unreturnable after the completion of cargo clearance).

C. Applicants not using T/V should submit both an AWB and a Customs Declaration: Import form. A seal will be affixed on the documents and returned to the applicants for cargo collection after the completion of the cargo clearance.

(2) Two copies of invoices commercial invoices (one copy for government agency or state business applicants).

(3) One copy of the packing list (P/L); no need of P/L for bulk, mass or single-package cargos (whether or not inspection is required).

(4) Import Permit (I/P): applicants should submit the IP for import of restricted articles as defined in items 111, 112, 121 and 122 of the Lists of Restricted Imports issued by the CETRA, MOEA.

(5) A copy of power of attorney
A. To define the responsibility of clearance houses.

B. To be singed by the tax-payer.

C. An applicant may submit one power of attorney when the assignment has been granted to the same clearance house (a maximum of three) for the same year. (Fill out the approval document number in the Other Declaration Items; no photocopy of letter of approval is needed for applicants using T/V).

D. Scope of annual (long-term) assignment: an applicant may assign the declaration work to certain clearance houses according to the following regulations: each applicant shall assign no more than three clearance houses each year to take care of the import declaration affairs at the same customs office.

(6) Two copies of cargo price declaration
A. To be submitted when special relation is stated in the declaration.

B. No cargo price declaration is needed for imports of following cargos: Traveler luggage; parcels; samples; gifts; duty-free articles; domestic products imported after recovery of shipment; cargos imported by government agencies and state businesses; and bonded cargos imported by bonded factories, EPZs and scientific parks.

(7) Submission of Certificate of Origin (C/O)
A. To be submitted as required by the CETRA.

B. To be submitted when item 2--tariff rate prevails.

C. Other (such as import of articles from China as reference for verification)

(8) Catalogues, manuals or drawings--to be submitted according to customs inspection.

(9) A copy of Import Car Declaration Details should be submitted for import of cars.

(10) Other--subject to laws and regulations governing corresponding articles. Ex. Pesticide Permit and Pesticide Sales License for import of pesticides; and power of attorney from a license holder for non-licensed importers.

(1) "Transit cargo" refers to cargos that are transported from foreign countries and temporarily unloaded at warehouses waiting for transshipment to other countries.(Article 2-(1) Import/Export Cargo Management Regulations).

(2) Transit cargos unloaded and placed inside the restricted area waiting for reshipment by flights are referred to as plane-side direct transit cargos. Transit cargos unloaded and stored in the warehouse waiting for re-shipment by flights are referred to as warehouse transit cargos.

(3) In an application for transit cargo declaration, an airline shall transfer the D/O (declares together with import cargo with papar-free operation) via the T/V. Planeside direct transit shall be approved after the computer inspection by the customs office. It is a paper-free operation, the customs office shall not issue any written approval.

(4) In an application for transit cargo declaration, an airline shall transfer the D/O via the T/V. The customs office shall approve either a plane-side direct transit or a warehouse transit after the computer inspection by the customs office. It is a paper-free operation, the customs office shall not issue any written approval.

(5) When cargos are shipped to the Kaohsiung Airport with domestic flights, the airline shall produce an export D/O according to the transit cargo operation.

(6) Transit cargo shall be automatic operation through computer matching, approval and cancellation.

(1) "Transshipment cargo" refers to cargos that are transported from foreign countries and shipped to other ports of the ROC.

(2) An applicant shall declare transshipment cargos via the T/V (paper-free operation).Cancellation and clearance will be automatically produced after computer inspection.
A. Cargos transhipped to businesses in the EPZ（clearance codes: DT, BK and BN) and Hsinchu Scientific Park (clearance code: CS) shall be proceeded with the bonded cargo import clearance procedures of the bonded factory. A business attorney or letter of commitment to apply for long-term declaration of transhipment cargos to the TPCB. The TPCB shall enter the following data in the customs office computer system after approval: business tax code, clearance code and clearance house code. In a application for transshipment, all cargos shall be listed as a shall be sampled for inspection. When the declaration fails in the computer inspection, the application shall be listed as a C2 case (document approval). Transshipment shall be approved after the D/O unit of the import division identifies the recipient is a business in the EPZ or Hsinchu Scientific
B. Kaohsiung shall be the destination of general import cargos transhipped only the airline and the contract clearance house to submit a power of attorney and letter of commitment during an application for transshipment. The rest of the
C. Applications for transshipping articles to various international ports (clearance codes AA, AS, AH, DA, BA and BC) shall be made in writing to the customs office, as there are more than one recipients where computer inspection is prevented.

D. Where cargo inspection is deemed necessary, C2 cases shall be changed to C3 cases that are subject to inspection by all inspection units. and contract clearance house shall submit a signed power of C1 case (inspection free), except that 5% (situational) of the cargo inspection (C3) after computer Park.
to Kaohsiung Airport (clearance code BF). Therefore, it needs process is the same as defined above.

(3) For C1 cases, the supervision unit of the warehouses where the cargo is stored may print the transshipment release notice from the computer. The applicant shall not need to submit a transshipment application form and related document to the D/O unit of the import division for approval. Applicants of C2 and C3 cases shall submit an application form (including letter of commitment) and power of attorney (except with contract clearance house) for review and inspection. Release shall be made after all such procedures and the responsible unit shall print the transshipment release notice from the computer.

(4) The transshipment release notiec is a 4-copy notice: the first and second copies shall be sealed and handed over to the customs office of the destination with the vehicle; the third copy will be kept by the resident customs station and as reference for service charges; and the fourth copy shall be kept by the applicant to pay the warehouse rent and collect the cargo with the AWL. Since 17 September 1997, the warehouse resident units of the inspection division and outpost clearance division of the TPCB have been assigned to print transshipment release
notice; and 24-hour approval and bonded truck loading operation surveillance have been enabled.

1. What is a bonded factory?
Manufacturers of export products may apply for bonded factory registration to the customs authorities to enjoy import tariff exemption for import raw materials. Such raw materials shall be deposited in the bonded factory and the import tariff shall be cancelled with the export of goods manufactured with such raw materials.

(2) Requirements An applicant shall be a limited company organized and registered under the Company Law with paid-in capital of no less than NT$50million and a legally- registered factory; as well as fulfilling the followings:
A. Raw materials that used shall not be non-bonded raw materials.

B. Companies of healthy financial structure and without accumulative deficits. Or, there is no record of average deficits during the last three years of application (duration of operations for companies whose life is under three years). Or,companies with a capital net over NT$50 million after deducting the accumulative deficits. Or, companies with a capital net under NT$50 million after deducting accumulative deficits but is engaging in capitalization or with mortgage.

C. Companies that do not owe any tax and the total of unpaid taxes during the last three years is under NT$500,000.

D. The factory site is suitable for customs management and equipped with a security guard office for resident customs officers.

E. All products shall be intended for export only, except domestic sale of part of the products has been approved by the customs bureau.

F. Equipped with full facilities and machinery for export processing and manufacturing approved by the customs office.

G. Raw material and finished product branch warehouses that have been approved by the customs office. However, bulk or dangerous bonded goods shall be stored in independent storage places approved by the customs office.

H. Facilities of a bonded factory shall satisfy the followings:
a. Installation of production machinery and equipments has been completed and they are ready for production or production has been in progress.

b. Raw material and finished warehouses shall be strong constructions with antitheft, fire-retardant, waterproof, lighting and safety features according to the nature of products. Offices shall be properly separated from the warehouses.

c. The factory site shall be equipped with adequate separation facilities from outside areas.

I. Overseas companies approved according to other laws to establish branch offices in the ROC with exact registered operating capital over NT$50million with a legally registered factory may apply for registration of a bonded factory to the customs office. Previously approved bonded factories with exact paid-in capital or operating capital under NT$50million shall proceed with capitalization within 5 years from 21 May 2000. The customs office may cancel the bonded factory registration of those who fail complete capitalization by the deadline according to Article 55-(1) of the Bonded Factory Management Regulations.1

(3) Submittals
A. Photocopy of each of the following documents: company license, factory registration (or letter of approval of establishment by the competent authorities), business registration and franchise business license (non-franchise businesses exempted); and bonded factory registration datasheet.

B. One copy of the memorandum of corporation and list of directors and supervisors. Photocopy o f the ID card of the statutory representative and the importer/exporter registration card issued by the International Trade Bureau.

C. Photocopy of each of the following documents: approved business income tax report by the tax office and balance sheet or CPA-certified business income tax report and financial reports of the last three years (for companies with a life over a year but less than three years shall be subject to the exact duration of operations).

D. Companies established under a year shall submit a financial report certified by a CPA.

E. A product list and declaration of 'use of raw materials that are not non-bonded materials'.

F. A copy of each of the following documents: process description; name and quantity of raw materials; and product unit and material list.

G. A copy of raw material management plan.

H. Layout of factory, warehouse, bulk raw material storage places and production machinery.

I. 3 copies of bonded factory seal card.

J. Photocopy of factory building uses documents (building license, property deed and land deed). For rented factory buildings, the lease and letter of commitments of the owner shall be submitted.

(4) The customs bureau shall, after document approval, send staff to conduct an onsite inspection of an application. When everything satisfies the requirements, the customs bureaus shall notify the applicant to complete the supervision procedures and issue the bonded factory registration to the applicant.

3. Scope of Bonded Goods of a Bonded Factory
All goods except goods coded P (non-bonded goods and P* (partially non-bonded goods) as defined in the Special Taxation Regulations of the ROC Customs and Tariff Regulations and Import/Export Goods Classification Table.

(1) A bonded factory is a factory. It should prepare independent books for raw materials and finished products to record the details of the input and output of raw materials and finished products, and the balance in the warehouse. A dynamic record for semi-products and in-process products should also be prepared where the customs office shall deem necessary for random audit.

(2) Bonded goods of a bonded factory shall be stored in order in warehouses or places as defined by the customs office. Storage of bonded goods should be proceeded with a number record registering the input, output and balance of bonded articles for reference.

(3) When bonded articles are shipped out of the bonded factory, the bonded factory shall fill out a ex-factory release order as defined in related regulations. Resident security guards shall not let any bonded articles without release order be shipped out of the bonded factory.

(4) A bonded factory shall conduct a bonded article inventory once a year (annual inventory) and shall produce according to the inventory list the following reports within two months from the completion of the annual inventory and submit to the customs office for inspection: inventory statistics; bonded raw materials accounting report; breakdown sheet indicating the proportion of semi-products, in-process products, finished products and raw materials; and breakdown sheet indicating the proportion of export products, domestic sale products and raw materials.

(5) A bonded factory shall assign a special staff to take charge of the bonded affairs and report to the customs office.

(6) Within one month after the customs office's takeover or production of new products and before the export of products, a bonded factory shall produce a bipartite Unit Product Raw Material Consumption List and submit it with the production SOPs to the customs office for inspection. The list shall indicate the following data: code, name, specification and quantity of product; part number, name, specification, specification or model, unit, valid consumption, exact consumption and spoilage of individual raw materials.

(1) A bonded warehouse shall fill out a B6 form and apply for raw material import according to general cargo import procedures. The customs office may send staff to conduct an onsite inspection in a bonded factory where necessary.

(2) A bonded factory should follow the instructions below to apply for a cancellation and refund of tax for processing raw materials from domestic retailers:
A. Both the buyer and seller shall fill out a declaration before the input of raw materials. Invoices, packing list and the like documents shall be submitted to the customs office. After the approval from the customs office, raw materials shall be released, shipped to the factory and registered in the book.

B. The said transaction may be accepted and registered in the factory's book with transaction vouchers. Reports of the transaction shall be made as specified by 15th of the following month. The release date of the raw materials shall be regarded as the date of import/export. Articles shipped to a bonded factory without following the above instructions shalldeemed as non-bonded articles.

(3) When bonded articles of a bonded factory are sold to a business in the scientific park and EPZ or other bonded factories for secondary export processing, both the buyer and seller shall fill out a declaration and apply for cargo clearance to the jurisdiction custom offices or a resident customs station with the following documents: invoice, packing list and approval document issued by the competent authorities of the bonded area.

(4) A bonded factory shall fill out declaration for export of bonded goods. The declaration shall indicate the reference number and number of pages of the Unit Product Raw Material List approved by the jurisdiction customs office. The customs office of the port of discharge may request a bonded factory to submit a photocopy of the raw material list that has been approved where necessary. A bonded factory shall apply for general export cargo clearance to the customs office of the port of discharge by indicating the reference number of application for approval, when the raw material list is unapproved.

(5) A bonded factory shall fill out a G7 form and apply for general cargo import clearance for return of any bonded goods. Such goods shall be stored in the finished product warehouse and registered in the book after shipping to the factory.

(1) Non T/V Users
A. Check if all items in the form have been properly completed.
B. Check if seal has been affixed on all corrections.

(2) T/V Users
Applicants of C2 and C3 cases shall submit the declaration and related documents to the customs office within the business hours of the following day. Contents of the submittals shall be identical to the computer data.

(4) Collect the import cargo inspection order from the counter for declaration required inspection and register for inspection at the warehouse.

(5) Accompany the inspector during the inspection and open the container and resume to the original condition after the inspection.

(6) Cooperate with the customs officer executing classification and estimation work to provide original product catalogue or other product information as reference for classification and estimation.

(8) Submission of documents for C1 cases shall be made within three days from the release.

(9) Applicants of G7 cases shall submit photocopy of the original export declaration and an affidavit.

(10) No submission of power of attorney shall be needed for T/V users that have assigned annual (long-term) clearance houses. Simply fill out the reference number of the approval documents in the Other Declaration Item.

(1) There are 14 kinds of application services and codes as shown in
(2) E-Mail Form Download. Contact Business Section, Bonding Division for details: (03)3834181 ext. 412

G. B305 List of Product Units and Raw Materials and Raw Materials Change Application

H. B306 Application for Addition of New Items in Approved List of Product Units and Raw Materials

L. B310 Application for Extension of Bonded Factory Inventory Report Submission by One Month

M. B311 Application for Extension of Approved Outside Factory Processing of Bonded Factory

P. B314 Application for Extension of Approved External Testing of Samples of Bonded Factor

(1) Application for establishment of bonded factory and bonded cargo clearance: (03)3834161 ext. 404