The Ministry of Finance (MOF) recently revised the Regulations Governing Customs Clearance Procedures for Express Consignments, to bring Taiwan’s customs clearance procedure for express consignments more into line with international trends. By allowing electronic invoices to be used in place of attaching physical invoices to express cargo shipments, and by simplifying businesses’ documentation, this revision moves Taiwan toward paperless customs clearance for express consignments, and will enable businesses to reduce operating costs.

The MOF noted that paperless customs clearance is the way of the future, with many global express cargo companies having already built up digital invoice storage and retrieval systems. If an express consigner possesses such a system, and is able to provide the customs authorities with immediate, on-the-spot perusal and printout of the relevant image files, from now on it will no longer need to attach invoices to goods. Additionally, in line with the abandonment of registration certificates for profit-seeking enterprises, with the latest registration data of relevant businesses already stored in the Ministry of Economic Affair’s public disclosure and inquiry system, express cargo firms will in future be able to register simply by submitting an application form together with their air freight forwarder license.

In view of the potential requirements of quarantine or supplementary certification for fresh agricultural, fishery and livestock products, and given the dispersed locations and lack of cold storage facilities at express consignment customs points, with consequential concerns about product spoilage, such products are excluded from the express consignment mode of customs clearance under this revision.