- Goods sent abroad for repair or assembly should be taxed based on the cost of repair or assembly
- Goods sent abroad for free repair are exempt from customs duties upon re-importation
- Details of goods sent abroad for repair must be indicated on export and import declarations
- Re-importation must occur within one year from the export release
- Application for a six-month extension may be filed if necessary
- Customs duty will be levied on overdue re-imported goods
- Exporters should consult Customs or customs brokers for questions regarding clearance of goods sent abroad for repair or assembly.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
