How to smoothly re-import outsourced processing goods?

According to the Taiwan Goods Export Management Measures, the general procedures for the export and import of Taiwan's subcontracted processing are as follows:

https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=J0090008

• Before the export of subcontracted processing, an application should be made to the customs at the place of export for reference, and the subcontracted processing contract, the production license of the foreign processing factory, the processing procedure instructions, the primary raw materials used or added in the processing process, and the list of estimated materials should be attached and material description sheets and other documents.

• When subcontracting processing for export, the product name, material, composition, quantity, and specification should be reported item by item according to the actual export raw materials, and the amount estimated or net weight of imported goods after deducting processing losses should be filled in, and attached A list of materials used for each raw material required for the finished product. In addition, the code "95" should be filled in the "statistical method" column of the export declaration form for goods shipped abroad for processing (re-imported) or "8C" for re-exported goods shipped abroad for processing (re-imported).

• When subcontracting for export, you should apply for sample retention and keep it yourself. If it is challenging to retain physical samples, you can use other methods to replace them. The sample bags of export goods in its custody shall be opened and sealed by the inspector or sub-assessor himself and shall not be done by the exporter of the goods. If there is no export sample or it has been opened by itself, the finished product will be treated as generally imported goods.

• When outsourced processing goods are re-imported, the taxpayer shall specify the product name, quantity, and specifications in the import declaration, fill in the code "3F" in the "Taxation Method" column, and attach the outsourced processing goods. List of materials.

• When the outsourced processed goods are re-shipped for import, the check with the reserved samples of the original export goods shall be handled in the following manner:

(1) Import samples are compared with export reserved instances, and the verified models are consistent; that is, the verification situation is noted in the declaration form;

(2) If the appearance cannot be identified, send it out for testing to confirm whether the materials and ingredients of the two are consistent;

(3) If the test cannot be carried out or confirmed, the taxpayer should be asked to provide the foreign processing contract, the certification document of the processing fee, and the description of the foreign processing process.

Whether there is a specific time limit for the re-importation of finished products made from outsourced processing raw materials also needs to be handled by local laws, regulations, and standards.

For example, in mainland China, the time limit for importing outsourced raw materials to make finished products depends on the category and import channel of the goods. Under normal circumstances, for imported subcontracted processing goods that need to be declared at customs, the customs require the importing enterprise to complete the subcontracted processing within six months before re-importing. Otherwise, it needs to be re-declared for import.

Declaration and customs declaration to ensure the quality and legality of products. In addition, it is worth noting that the customs have strict supervision and inspection requirements for the combination of outsourced raw materials and finished products, wear and tear, product quantity, quality, price, etc. Import enterprises need to follow the requirements of laws and regulations.

Therefore, it is necessary to carefully understand local laws, regulations, and standard requirements when importing outsourced raw materials to make finished products to ensure the legality and smooth progress of imports. The issues discussed above mainly involve export, import, subcontracting, and other issues, which need to follow different countries' laws, regulations, and standard requirements and carry out relevant declaration and customs declaration procedures.

For outsourced processing goods exported to Taiwan, it is necessary to prepare relevant documents or samples in advance and follow the applicable local regulations for application or approval. For re-importation, it is required to report to the importing place's customs, note the original export declaration number in the import declaration, and issue relevant documents such as the combination details of the raw materials and finished products for outsourcing processing and the wear and tear details.

For goods exported to mainland China, it is necessary to follow relevant laws, regulations, and standard requirements, such as commodity inspection before export, product standards that meet applicable requirements, export customs declaration, product taxation, etc. For finished products imported from outsourced processing raw materials in mainland China, it needs to be handled by local laws, regulations, and standards, such as completing outsourced processing and customs declaration before importing.

To sum up, export, import, subcontract processing, etc., must follow the laws, regulations, and standard requirements of different countries and carry out relevant declaration and customs procedures to ensure the legality and smooth progress of the products.