By Nick Lung     Photo：Sora Shimazaki

After the first two weeks, we talked about import customs declaration and the calculation of tariffs. This time, we want to write about what documents are required in the process of import customs declaration when there is needs of declaration. Another thing is that what method or taxation laws are available in the Republic of China to protect the domestic industry. All of that is in the hope of avoiding risk when importing goods.

＊What is a Customs Declaration Power of Attorney??

According to Article 22(1) of the Customs Act

Customs declaration, tax payment and other procedures for goods may be entrusted to customs brokers; the declarations delivered to the customs should be reviewed and approved by the special customs declaration personnel.

When the customs declaration receives the customer's instructions for customs declaration, it will provide a customs declaration authorization letter for the customer to print, and the customs broker will send this document to the customs for review. The letter of appointment is divided into long-term appointment and case-by-case appointment. The term of long-term appointment is five years, and it must be re-applied after expiration. The committee is that each customs declaration needs to be handed over to the customs to certify the qualifications for customs declaration.

*What is anti-dumping duty?

Anti-dumping duties are taxes levied on imported goods originating from a specific country. The World Trade Organization (WTO) stipulates that if an industry deliberately sells products at a lower price than market expectations and sells products to other countries, causing damage to other countries' industries, the country can levy "anti-dumping duties" on specific products of the exporting country. ” to narrow the price difference. Therefore, to comply with international trade regulations and consider the needs of local industry players, the Ministry of Finance has formulated relevant measures for specific items of imported goods originating from specific countries and levied anti-dumping duties on them with varying rates.

Taiwan is mainly engaged in export trade. If anti-dumping duties are imposed on export products, it is unfavorable news, which will affect investors' willingness to invest in related industries. Therefore, we often hear that Taiwan products are subject to anti-dumping duties imposed by Europe and the United States or are required to cooperate with anti-dumping. investigation, etc. Therefore if other countries impose anti-dumping duties on Taiwan's export products that are not in line with WTO regulations, the Bureau of International Trade must resort to the WTO dispute settlement mechanism to safeguard Taiwan's legitimate and legitimate export trade interests.

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