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BK SEA&AIR LOGISTICS
examines every provision stipulated in related laws to
gruarantee our customers` duty abatement & exemption
and transfer to subsidiary customs brokerage firms to
exactly execute the result. Errors occuring from passing
up so many relevant articles are simply not for us.
Customs Duty Exemption and Abatement
The abatement (reduction) or exemption of customs
duty means partial or whole exemption of customs duty
levied on import cargo for international diplomatic relations,
research and development promo-tion and national polices
when specific requirements are satisfied.
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1. Unconditional Abatement or Exemption
exemption from customs duty for diplomats & quasi-diplomats
exemption on goods for use of government
abatement on deterioration or damage
abatement for Overseas Leased Processing Goods
exemption on goods re-imported
2. Conditional Abatement or Exemption
abatement or exemption on raw materials for manufacturing
vessels, etc.
navigating overseas and semi-conductors manufacturing
machines
abatement or exemption for academic research
abatement or exemption for particular goods
abatement or exemption for environmental protection and
factory automation
abatement or exemption for re-export
abatement or exemption on Goods to be Re-exported
3. Installment Payment
For goods falling under following categories, the customs
house may approve installment payment of customs duty for a
period not longer than 5 years as prescribed by the Commi-ssioner:
Goods designated by the Ministerial Notice of the Ministry
of Finance and Economy,
1) Equipment, machinery, basic installment material for construction,
and the structure
2) imported directly by the central or local government
3) imported by any school or vocational training institute or
by any non-profit making judicial person for public use
4) imported by the institutions or facilities for social welfare
such as medical institution for technical research and development
or experiment and practice,
5) used by the institution designated by the Ministerial Ordinance
of the Ministry of Finance and Economy such as a research institute
attached to a firm, industrial technology research association
and others
6) imported for their own use by small and medium sized enterprises
designated by the Ministerial Notice
7) for education and experiment or practice at vocational training
institution attached to a firm, which cannot be properly manufactured
domestically. (The vocational training institution must be designated
by Ministerial Ordinance of MOFE)
4. Security and Follow-up Management
When the customs house determines if necessary, it may,
at the time of importation, demand a security equivalent to
the amount of customs duty abate, exempted or installment payment
with respect to the goods on which such benefits have been granted.
A person who has been granted an approval of abatement,
exemption or installment payment of customs duty pursuant to
Customs Act or any other law shall submit the proofs of his
ability to fulfill the required conditions to the customs house.
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