Guidelines for Exporting Goods Abroad for Repair or Assembly to Protect Your Rights

• 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.

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