In applying for an International Import Certificate, the importer shall file the following documents with the TITA or the appointed or entrusted government authority (agency):
1. A complete set of International Import Certificate application documents;
2. A statement of intended use of the import commodities concerned;
3. Related transaction documents.
4. Other documents as required in accordance with the applicable regulations.
The formats of the International Import Certificate, the application form and the statement of intended use referred to in the preceding Paragraph shall be prescribed by the TITA.
The International Import Certificate shall be valid for one year.

In applying for issuance of a Written Assurance Certificate, the importer shall file the following documents with the TITA or the appointed or entrusted government authority (agency):
1. The Written Assurance Certificate in triplicate;
2. A statement of the intended use of the import commodities concerned (the local end-user shall be indicated);
3. Related transaction documents.
4. Other documents as required in accordance with the applicable regulations.
The formats of the Written Assurance Certificate referred to in Item 1 of the preceding Paragraph can be furnished by the importer unless otherwise specifically designated by the TITA, in which case the prescribed formats shall be used.
If the importer is a government authority (agency), the Written Assurance Certificate shall be executed and issued by the competent government authority (agency), with a copy thereof to be sent to the TITA for its information. However, if the Written Assurance Certificate cannot be executed and issued by the competent government authority (agency) due to special circumstances, it may be applied for through the TITA.
The Written Assurance Certificate shall be valid for one year.
Following the issuance of a Written Assurance Certificate, one copy thereof shall be retained by the certifying authority (agency) for its records, and the other two copies shall be returned to the importer.

In the event that the information entered in an International Import Certificate or a Written Assurance Certificate need to be changed, a separate application for a new certificate shall be filed with the original certifying authority (agency).

In the event that the commodities covered by an International Import Certificate or a Written Assurance Certificate have not been imported within the valid period of issuance of the International Import Certificate or the Written Assurance Certificate, the importer shall report the case to the original certifying authority (agency) by submitting the original International Import Certificate or the Written Assurance Certificate together with a statement setting forth the reasons for failure to effect import.

Upon importation of the commodities covered by a valid International Import Certificate or a Written Assurance Certificate, unless application for a Delivery Verification Certificate is required, the importer shall submit to the original certifying authority (agency), for its records, a photocopy of the International Import Certificate or the Written Assurance Certificate and the duplicate of the copy used to certify the import of the Import Customs Declaration duly affixed with the customs confirmation stamp within three (3) months after customs clearance and release of said commodities.
If the importer had already filled in the numbers and items of an International Import Certificate or a Written Assurance Certificate on the import of the Import Customs Declaration during importation, the importer need not submit the above documents to the original certifying authority (agency).

In requesting the customs office to affix its import confirmation stamp on each page of a complete set of the Application for Delivery Verification Certificate, the importer shall, when declaring the commodities at the customs, submit to the customs office a complete set of the Application for Delivery Verification Certificate prepared by the importer together with the original copy and one photocopy of the valid International Import Certificate or the Written Assurance Certificate. After verifying the delivery of the imports concerned, the customs office shall affix its import confirmation stamp on all pages of the Application for Delivery Verification Certificate and return the original International Import Certificate or the Written Assurance Certificate to the importer.
In cases where an application for confirmation of import is filed with the customs office after the commodities have cleared the customs and are imported, the duplicate (the copy used to certify the import) of the Import Customs Declaration shall also be submitted in addition to the documents set forth in the preceding Paragraph.
In cases where the import commodities covered by either of the preceding two Paragraphs fall into the category of the commodities selected by lot for exemption from customs inspection, the customs office may confirm the import thereof based on examination of the documents submitted.

In applying for a Delivery Verification Certificate, the importer shall file the following documents with the TITA or the appointed or entrusted government authority (agency):
1. The full application form for Delivery Verification Certificate duly affixed with the import confirmation stamp of the customs office;
2. One photocopy of the International Import Certificate or the Written Assurance Certificate;
3. Other documents as required in accordance with the applicable regulations.
The formats of the Delivery Verification Certificate and the application form referred to in the preceding Paragraph shall be prescribed by the TITA.

In the event that an International Import Certificate, a Written Assurance Certificate or a Delivery Verification Certificate is lost, the importer may request the original certifying authority (agency) to issue a replacement certificate by submitting a complete set of application materials for a new International Import Certificate, a Written Assurance Certificate or a Delivery Verification Certificate together with a written statement setting forth the cause of loss, the serial number and the date of issuance of the lost International Import Certificate, Written Assurance Certificate or Delivery Verification Certificate.

An importer importing strategic high-tech commodities shall effect the importation thereof in accordance with the contents set forth in the International Import Certificate or Written Assurance Certificate, and unless prior permission has been obtained from the original certifying authority (agency), no substitution of the importer nor re-routing of the commodities to a third country or any territory other than the Republic of China may be made before such commodities clear customs and are imported into the Republic of China.
Where the commodities referred to in the preceding Paragraph are transferred to a transferee or sold to a domestic purchaser after being imported, such transfer or sale shall be effected strictly in accordance with the terms and conditions previously made with respect to purchasing and importing such commodities. If the importer needs to change the declaration of original end uses and end users of the International Import Certificate or Written Assurance Certificate, the importer shall obtain permission from the original certifying authority (agency) and submit the approved documents issued by the government of the original exporting country or the original exporter. Moreover, the importer or transferor/seller shall notify, in writing, the buyer or transferee of such terms and conditions and the required time period the related documents should be retained.