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Chapter Law Content

Title: Foreign Trade Act CH
Category: Ministry of Economic Affairs(經濟部)
Chapter 3 Trade Promotion and Assistance
Article 21
In order to expand foreign trade, cope with the situations of foreign trade, and support trade activities, the competent authority may establish a trade promotion fund by collecting uniformly, through customs, a trade promotion service fee against the goods exported/imported by exporters/importers at a rate not more than 0.0425% of the price of the goods exported/imported, provided that the collection may be exempt from international treaties, pacts/agreements, practices or any other specific reasons.
The actual rates of the trade promotion fee to be collected and the coverage of items to be exempt shall be proposed by the competent authority and submitted to the Executive Yuan for approval.
For utilization of the fund set forth in Paragraph 1 of this Article, a trade promotion fund management committee shall be established, and no less than one fourth (1/4) of the members of the said committee shall be representatives of exporters and importers.
The regulations governing the revenue/ expenditure, custody, and utilization of the trade promotion fund shall be prescribed by the Executive Yuan.
Article 21-1
Collection of trade promotion service fees under Paragraph 1 of the preceding Article shall be made under the following basis:
1.Fees for exported goods shall be based on the FOB prices thereof.
2. Fees for imported goods shall be based on the dutiable value thereof.
3.In case the dutiable value of imported goods is estimated on the basis of costs for repair, assembly, process, lease, or use, the estimated value shall be the dutiable value, which shall in turn be the basis for the fee.
Article 21-2
In the following situations concerning exported/imported goods, an application may be filed with Customs for refund of paid or overpaid trade promotion service fee:
1.The export/import goods are rejected for export or import during customs clearance procedures.
2.The fee was overpaid due to misprinting, miscalculation, or false charges.
3.The exporter, having its goods released by Customs, is allowed to modify export prices in accordance with laws.
If the refundable amount is less than NT$100, no refund shall be made.
Article 22
The competent authority shall assist exporters/importers in eliminating unfair trade barriers they may face in foreign markets through initiative consultations or negotiations with foreign countries.
Article 23
In response to the needs of trade promotion, the Executive Yuan may designate government agencies concerned to carry out special programs for export insurance, export/import financing, development of shipping business and other facilitating measures.
Article 24
To meet administrative needs, the BOFT may request exporters/importers to provide documents or information related to their business operations and, if necessary, may conduct inspections thereof; no exporter/importer shall refuse such a request for inspection. However, when making any such inspection, the inspector shall produce the papers certifying his authority to perform official duties, otherwise the person to be inspected may refuse such inspection.
Article 25
A person who, in the course of performing duties, becomes aware or has possession of any trade documents or information of others, of which divulgence is sufficient to prejudice the business interests of others, shall keep the same as confidential information, unless using them for official purposes.
Article 26
An exporter/importer shall, in compliance with the principles of honesty and good-faith, actively resolve foreign trade disputes through arbitration, conciliation, or settlement procedures.
The competent authority shall actively promote the establishment of an arbitration system for settling international trade disputes.