What the customs reminder says—and does not say

On 6 October 2026, Keelung Customs reminded importers that some buyer-borne amounts omitted from the transaction price may need to be added to the dutiable value. Its examples include commissions and fees, containers and packing, certain assists such as design work supplied free or at a reduced price, royalties or licence fees payable by the buyer, and freight and insurance to the port of import. The notice points to Taiwan’s advance customs-valuation review before goods are imported.

This is a practical guide based on a Taiwan Customs notice, not a new tariff rate, a blanket ruling on every purchase, or tax advice for another market. Whether an amount is includable depends on the actual transaction and applicable rules. A China supplier’s quotation total, an Incoterm label, or an invoice line by itself does not settle the importer’s customs-value treatment.

Build a fee map before the order is finalized

For each SKU or order, list the seller’s invoice price separately from amounts paid by the buyer to the seller or to another party. Include known commissions, packing or container charges, design or other production inputs supplied by the buyer, royalties, inland or international freight, insurance, and surcharges. Do not assume every item is automatically added; mark each amount as included in the invoice, separately paid, not applicable, or awaiting advice, and identify who pays it and to whom.

Ask the supplier to describe the service or item behind each charge and connect it to a quotation, contract clause, invoice, debit note, freight quotation, insurance record, or payment proof. If a third party receives the money, keep the relationship to the sale visible. This is an internal evidence-organization method, not a representation that Customs requires every record in this exact format.

Know when an advance review may be worth exploring

Consider asking the Taiwan importer or its customs professional whether to apply before import when a material payment has uncertain treatment, such as a buyer-paid royalty, a design contribution supplied to the factory, a separate packing or container charge, or a freight surcharge not shown in the goods invoice. The Keelung notice says an application should include the application form and relevant documents such as the sale contract, commercial invoice, letter of credit, proof of payment, or other necessary records. Confirm the current form and requirements with Customs; do not treat this example list as an exhaustive application checklist.

The notice states that Customs responds in writing within 45 days after the day following receipt of a complete application or complete supplementary documents, and that the advance-review result is valid for three years from the notification date. Those are the notice’s stated timing and validity terms, not a promise of approval, a guaranteed shipment clearance date, or an automatic three-year result for unrelated goods or changed facts. Leave enough time before the planned import and confirm the result’s scope with the authority.

Keep the reviewed transaction aligned with the shipment

Keep a versioned file connecting the reviewed transaction, supplier model and SKU, contract, invoice, packing details, buyer-paid amounts, and payment or transport evidence. Before shipment, compare the actual charges and parties against the information supplied for review. If the royalty basis, packing arrangement, buyer-provided design, seller, price, or route changes, flag the difference for the importer and its adviser to assess; do not assume an earlier review automatically covers a materially different transaction.

The supplier is responsible for accurate product and charge information; the Taiwan importer decides how to declare and whether to seek Customs advice; a sourcing coordinator can track documents within its agreed scope but cannot determine the dutiable value or guarantee acceptance. Keep this Taiwan-specific workflow separate from Indonesian and African-market procedures. Check current official requirements for the actual goods, transaction and import date.

Your next-order checklist

  • Separate the product price from buyer-paid commissions, packing, assists, royalties, freight, insurance and surcharges.
  • For each amount, record the payer, payee, purpose, invoice treatment and supporting document; leave uncertain treatment unresolved.
  • Ask the supplier for a consistent explanation across the quotation, contract, invoice and payment records.
  • Have the Taiwan importer or its customs professional assess whether pre-import valuation review is appropriate.
  • Confirm current application documents, scope, response timing and validity directly with Taiwan Customs.
  • Recheck material transaction changes before shipment; do not assume a prior result covers different goods or terms.

Sources & reference dates

  1. Keelung Customs — Use Advance Review of Customs Valuation to Declare Dutiable Value CorrectlySource published: 2026-10-06

Prepared by the Yifeng Sourcing editorial team with AI assistance from the primary sources listed below. Source dates are recorded; destination-specific requirements should be reconfirmed before acting. This is not legal or tax advice.