Law or regulation related to tariff and non-tariff measures applied to goods that are not newly-manufactured. Hyperlinks for Laws, Regulations, or other tariff or
non-tariff measures available on the internet.
Additional Information
(this could include a description of the economy’s trading regime concerning trade in goods that are not newly manufactured, whether the regime may apply to remanufactured goods, the applicable HTS codes for imports of goods under the regime,
and/or the duties applied to imports covered by the regime)
  1. The Customs Act

  2. The Enforcement Rules of the Customs Act

  3. The Manual of Automated Customs Clearance System
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Link 2

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1. Chinese Taipei does not apply separate rules to remanufactured goods in the process of customs clearance in accordance with the Customs Act. In another word, the remanufactured goods are treated in the same way as new products in terms of customs procedure.

2. For the importation of “used” or “second-hand” goods, according to the Manual of Automated Customs Clearance System, importers should declare in the relevant papers as “used” or “second-hand” along with their brands, specifications, and models, etc. and apply for document review or physical examination to Customs.

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