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On 20 August 2014, the Amendment of Customs Tariff Law adds Articles 20-1, 28-1, 83-1 and 87-1；and revises Articles 7, 10, 13, 20, 23, 59, 81, 83 and 93 (Publication № 7154) was enacted. It went into effect on 22 August 2014. The Legislative Yuan has prepared the following summary:
The amendment of 20 August 2014 applies to the Customs Tariff Law. The essential points are:
1) To add that the untaxed goods carried by transports referred to in the preceding paragraph forwarded individually by registered freight forwarders under Customs’ approval in case deficiencies found due to illegal withdrawal, loss, theft or any other reason, the said forwarders shall be responsible to make up any shortfall of the import duty payable (Article 7)
2) To respond accordingly to addition of Article 21-1 hereby to revise related provisions; meanwhile, to deal with technical correction and revise wordings (Articles 10, 13, 20,23 and 93)
3) To specify that the responsible person of any transportation means for passengers or cargo, or the transportation firm which is entrusted by such responsible person, shall fill out cargo manifest, passengers and service crew list in order to report to Customs upon the arrival of the transportation means or prior to its departure abroad (Article 20)
4) To specify that where cargo carried by transportation means referred to in the preceding paragraph and forwarded by registered freight forwarders under Custom’ approval, its manifest may be declared by the said forwarders to Customs (Article 20-1)
5) To specify that Customs may seal bonded cargo transportation means as well as shipping containers loaded on discharging and storage wharf; furthermore, to define the term of “seal” referred to under this Law (Article 28-1)
6) To add that self-use machineries or equipment imported by bonded factories shall be exempt from customs duty (Article 59)
7) To add and revise penalties imposed for violating this Law. (Articles 81, 83, 83-1 and 87-1)(13 provisions, p.5-10)
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