China

Taiwan 

 

Key messages

 

Customs rules can be complex in Taiwan and certain details must be managed closely regarding customs valuation, tariff classification, country of origin and overall record keeping.

 

Customs is now more aggressively conducting post-entry audits in Taiwan, especially in the case of related party transactions, but encourages companies to submit an advance ruling application to minimize tax exposure and penalties.

 

Various duty savings opportunities may be leveraged in Taiwan from a clear understanding of Customs rules and practice.

Trade & Customs Contact

Willis Yeh

Partner


Tel: +886 2 8101 666 ext 02281

Email: wyeh@kpmg.com.tw

 

Yvonne Y.W. Kang

Assist Manager


Tel: +886 2 8101 6666 ext 11338

Email: yvonnekang@kpmg.com.tw