What documents should be submitted to customs after sending electronic documents to issue a confirmation of entry for refund-eligible export goods when bringing goods into a bonded area? Released

When bringing goods into a bonded area, we will provide detailed guidance on the procedures and necessary documents for issuing the Confirmation of Entry for Refundable Export Goods. This confirmation is essential evidence for obtaining refunds on customs duties for export raw materials, and accurate and prompt submission is important.

1. Electronic Document Transmission for Application for Confirmation of Entry (Loading) of Refundable Export Goods
   Immediately upon bringing goods into the relevant bonded area, you must transmit the application data electronically through the Customs Service Electronic Clearance System (Uni-Pass) Airport and Port Surveillance System according to the guidelines for preparing the application for confirmation of entry (loading) of refundable export goods. This electronic document transmission is the first step in notifying customs that the goods have been supplied domestically for export or similar purposes.
2. Documents to be Submitted to Customs and Deadline
   Within 3 days from the date of receiving the notification of electronic document receipt, you must apply for issuance to the customs officer in charge of the place of entry, attaching the supporting documents for each item below along with the Confirmation of Entry (Loading) of Refundable Export Goods Application according to the Refund Notice Appendix Form No. 1. Compliance with this deadline is crucial for the smooth progress of the refund process.
   • 1. Domestic Letter of Credit: A letter of credit issued domestically, primarily used when purchasing export goods from domestic suppliers. It is a document that clearly proves that the domestic transaction was for export purposes. Goods supplied under a domestic letter of credit are important targets for customs refunds.
   • 2. Purchase Confirmation: A document issued when procuring goods or services domestically for export transactions. Similar to a domestic letter of credit, it officially confirms that domestic procurement was made for export purposes and is issued based on the 「Foreign Trade Act」.
   • 3. Export Letter of Credit or Export Contract: Applicable when the payment for goods is received in foreign currency and the goods are delivered to a domestic company designated by a foreigner (i.e., a company in a bonded area or free trade zone). This document must clearly state the recipient of the goods. In particular, for export contracts, it is recognized only when the delivery of goods is confirmed by a transaction specification, etc., and it is acknowledged that the delivered goods will actually be provided for export, etc. This is a key document proving that although the delivery is domestic, it was essentially made under an overseas export contract.
   • 4. Documents Recognized by the Customs Officer (Sales Contract or Similar Ownership Transfer Purpose Contract): Documents that the customs officer can recognize as being transacted for the purposes specified in Article 4, Paragraph 3 of the Customs Act and Article 2, Paragraph 3 of the Rules. This encompasses all contract documents that can objectively prove that the ownership of the goods was transferred for a specific export-related purpose (e.g., construction and operation of bonded areas) other than the specific documents mentioned above. It is important to clarify the purpose of the movement of goods and its legal basis.
   • 5. Supporting Documents for Cases Where the Same Company Has Brought Goods into Both the Bonded Area and the Customs Area: Applicable when a business has establishments in both the customs area (general domestic area) and the bonded area (or free trade zone) and has brought goods from the customs area establishment to the bonded area establishment. Even if it is a simple internal movement, you must submit related documents such as internal transfer documents, shipping certificates, and receipt confirmations that can prove the reason for and the fact of the goods being brought into the bonded area. This is because moving from the customs area to the bonded area requires strict management for customs refund purposes.
3. Importance and Precautions of the Refund Procedure
   The issuance of the Confirmation of Entry for Refundable Export Goods is a crucial first step in customs refunds for export raw materials, so the accuracy and timeliness of the submitted documents are very important. Missing documents or errors in entries can lead to the rejection of the refund application, which can directly affect the cash flow of the company. Therefore, it is key to fully understand the relevant regulations and carefully prepare and submit the necessary documents to fully enjoy the benefits of customs refunds. If you have any questions, we recommend contacting the relevant customs office or seeking the assistance of a professional customs broker to ensure accurate procedures.