Importing/Exporting Process to Taiwan

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30 - Commercial invoice, original and copy - Photocopy of the contract agreement - Photocopy of shipping instructions

- Photocopy of notice of sale from the Honduran Coffee Institute, IHCAFE, which is the institution that is responsible for the development of the coffee industry in Honduras

- Request for extension of the export certificate and certificate of origin - Pink slip copy of the export certificate issued by IHCAFE

- Certificate of origin type “O” from IHCAFE

- Export certificate from the International Coffee Organization (ICO) - Photocopy of the national tax registry (RTN)

Additionally, to be able to export coffee from Honduras, Guanxi Trading LLC must be a registered member of IHCAFE.

For exports of any type of samples with no commercial value, a request must be made to CENTREX for registration statement and export control.

2.11.2 Importing/Exporting Process to Taiwan

Because of the lack of limited land and natural resources, Taiwan depends a lot on the import of a wide range of agricultural and food and beverage products from different countries. Taiwan has an acquired advantage over Honduras. It’s developed IT industry has made it one of the largest exporters of manufactured products and the quality of their goods has made them increasingly attractive to overseas markets.

Importing Process in Taiwan

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A private trader, such as ourselves, must be registered as an importer with the Bureau of Foreign Trade (BOFT) and comply with numerous legal requirements. Additionally, we must apply for import licenses depending on the types of products being imported.

Customs regulations and import procedures are managed by the Directorate General of Customs, which is a division of the Ministry of Finance.

The Taiwanese tariffs are based on the Nomenclature of the Harmonized system of Name and Codification of Goods.

The form used for import declaration may be submitted to Customs either manually or electronically, thanks to an electronic filing system operated by TRADE-VAN Services Information Corporation that allows Taiwan customs to process import customs clearance and duty payment.

Customs levies duties on import goods in accordance with Customs Laws, Customs Import Tariff and other relevant regulations. Under the automated Customs system, cargo clearance is categorized into three types, namely C1 - free of paper and cargo examination, C2 - subject to document scrutiny and C3 - subject to document scrutiny and cargo examination.

Even if an import license is not required, an importer must present a completed import declaration form along with all other required documents to customs. This declaration must be made by the duty payer within 15 days before the arrival of the shipment.

Before products can be cleared in customs, the Taiwanese law requires all products, except those meant to be used by the food service sector, to have a pinned Mandarin Chinese language label using traditional characters.

The import of food into Taiwan needs to be made in accordance with the "Regulations of Inspection of Food Imports" promulgated by the Department of Health of the Executive Yuan. The Department of Health (DOH) is the legal body responsible for managing food

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safety in Taiwan. The DOH warrants the Taiwan Food and Drug Administration (TFDA) to conduct food quality inspection on imports at the port of entry.

The Council of Agriculture (COA) is the statutory body responsible for animal and plant quarantine. COA’s Bureau of Animal & Plant Health Inspection & Quarantine (BAPHIQ), conducts quarantine inspection on fresh produce, meat and poultry, and pet food.

The clearance of goods having an import value exceeding US$5000 will need to establish a power of attorney. A power of attorney is also necessary when special documents are needs for customs clearance.

The import of agricultural products, animal products, flowers, plants, and seeds are regulated by Bureau of Standards, Metrology and Inspection.

The import of tobacco and liquor is regulated by Department of National Treasury, from Ministry of Finance. A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required. Additionally, an import permit is needed for cigarettes over 1,000 sticks, cigars over 125 sticks, cut tobacco over 5 pounds or liquor over 5 liters.

Exporting Process from Taiwan

A formal customs declaration is required for articles subject to licensing requirements or for those exceeding US$5000 in value. Exports are classified into permissible and controlled items. When exporting articles included in “List of Goods Subject to Export Restriction”, licenses or permits shall be obtained from other related agencies prior to filing declarations.

Documents necessary for declaration:

- Pro forma invoice in duplicate

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33 - Packing list

- Third copy of Export Permit

- Power of attorney (if declared by customs broker) - Delivery Note

Other requirements include those specified in laws or regulations, such as certificates issued by competent authorities for quality inspection, medicine inspection, food sanitation inspection, animal or plant inspection, and certificates of country of origin and payment of commodity tax, etc.

Commodities must be exported in accordance with the Foreign Trade Act, the Enforcement Rules of the Foreign Trade Act, the Regulations Governing Export of Commodities, the Regulations Governing Export and Import of High-tech Commodities, the List of Commodities Subject to Export Restriction and the List of Commodities Entrusted to Customs for Export Examination.

Products being exported from Taiwan by sea are subject to a Harbor Construction Fee amounting to 0.3% of product value. Exports are also subject to 0.05% of ad valorem contribution to a Trade Promotion Fund.