Enforcement Rules of the Customs Act Article 26

Where a complete set of machinery and equipment is to be imported in an unassembled and disassembled state or packed separately and applied for assessment of Customs duty according to the appropriate tariff classification to the said complete set of machinery and equipment, pursuant to Article 40 of the Act, an application, together with the following documents, for assessment of Customs duty shall be filed with Customs at the port of entry prior to Customs release of such machinery and equipment:1. The catalog and design blueprint of the machinery and equipment;2. Name of products to be produced by such machinery and equipment and relevant descriptive documents regarding the production capacity thereof;3. The detailed contract for purchase of such machinery and equipment from the foreign supplier;4. A list of the machinery and equipment to be imported, indicating in detail the name, specifications, unit, quantity, unit price, total price and function of each subparagraph involved.The application, for assessment of Customs duty according to the appropriate tariff classification applicable to the said complete set of machinery and equipment referred to in Paragraph 1, shall be filed with the documents referred to in Paragraph 1 with Customs at the port of entry prior to the release of the first shipment thereof if such machinery and equipment are to be imported in partial shipment. An application may be subsequently filed if no application is filed at the time of importation provided that a complete set of machinery and equipment has been stated in the documents of Customs declaration of the first shipment.If the attached list of the machinery and equipment referred to in the preceding subparagraph 4, paragraph 1 of the article is in need of amendment, an application should be filed with the Customs prior to the Customs release of the last shipment of the complete set of the machinery and equipment.