Article 4
A special surveillance fee shall be imposed pursuant to the following rates on cargo requiring the customs’ appointment of an inspector to institute necessary surveillance procedures. However, no special surveillance fee shall be required in case of independent administration as approved by the customs.
1. A special surveillance fee of Two Thousand NT Dollars per shift shall be imposed per ship (aircraft).
2. A special surveillance fee of One Thousand NT Dollars per shift shall be imposed for each container terminal, air cargo terminal, import or export warehouse, bonded warehouse, or duty-free shop.
3. A special surveillance fee of Four Hundred Fifty NT Dollars per shift shall be imposed for each bonded cargo transportation vehicle and other vehicles.
The term, “per shift”, referred in the foregoing special surveillance fee may either be the day shift (from 6:00 a.m. to 6:00 p.m.) or a night shift (from 6:00 p.m. to 6:00 a.m. of the following day) duty personnel; where inspection time is under one full shift time, inspection period shall be counted as one shift period.
Where the payable special surveillance fee of cargo referred in Paragraph 1 is placed under provisional seizure by the court due to the processing of customs related cases, no special surveillance fee is imposed during the seizure period.
The service item, duty levy standards and the obliged duty-payers in Paragraph 1 are as provided in Attachment 1.

Article 5
In the matter of cargo sealed by the Customs Office, except for the circumstances provided in the following and Paragraph 2, regardless of the number of seals affixed to the cargo, a sealing fee of One Hundred NT Dollars shall be imposed for each container, each train cargo carriage, or each bonded cargo transportation means.
Where cargo is transported through other means, regardless of the number of seals affixed to cargo, a sealing fee of One Hundred NT Dollars shall be imposed per cargo batch per shipment. If a passive e-seal is used, a sealing fee of Two Hundred and Fifty NT Dollars shall be imposed.
1. Where a warehouse provider approved by the Customs Office to implement autonomous management voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed.
2. Where an ocean carrier, freight forwarder approved by the Customs to process container control procedures through electronic data transmission voluntarily seals cargo with the Customs-regulated seals, regardless of the number of seals affixed to the cargo, a sealing fee of Fifty NT Dollars shall be imposed per collection unit as set forth in the preceding paragraph. If a passive e-seal is used, a sealing fee of Two Hundred NT Dollars shall be imposed.
Sealed goods shall be exempt from sealing free under any of the following circumstances:
1. Containers (cargoes) sealed by the Customs Office or approved for voluntary sealing with Customs-regulated seals after the Customs Office opens the containers for inspection or examination and thereafter re-seals them.
2. Cargoes approved by the Customs Office for voluntary sealing with Customs-regulated seals.
3. Passengers’ check-in luggage sealed by the Customs Office at the Kinmen or Matsu airport and thereafter directly transported to mainland China.
4. Containers (cargoes) having been determined to be inspected with non-intrusive equipment and are sealed or notified to be sealed by Customs with electronic seals due to clearance procedures.

Article 7
Where cargo is placed under Customs personnel escort transportation, an escort transportation fee shall be imposed pursuant to the following conditions:
1. For containers (cargo) under escort transportation placed in the same customs district, an escort transportation fee of Six Hundred NT Dollars shall be imposed.
2. For containers (cargo) under escort transportation placed in different customs district, escort transportation fee shall be assessed based on the distance of the escort transportation.
The term “distance of escort transportation” provided in the above refers to the distance of the shortest road route from the point of origin to the place of destination.
The cargo under escort transportation, as provided in Paragraph 1 shall be assessed per trip; moreover, each trailer transporter is allowed a maximum of three rigs or other types of vehicles per trip. In the event that transportation should be divided into two stages or more due to Customs control requirements, such stage transportation shall be accounted as a single trip; however, where place of destination of the each transportation stage is a different customs district, then separate escort transportation fee shall be imposed; the amount of the second escort transportation fee shall be the net amount after the amount of the first escort transportation fee is deducted.
Where the same duty-payer simultaneously files two or more import or export declaration forms for the same type of cargo loaded into one same container, a single-trip escort transportation fee shall be imposed.
The service items, fee rate standards and obliged duty-payer in Paragraph 1 are as provided in Attachment 2.

Article 8
The Customs Office conducting the automated customs clearance processing of cargoes should key in the customs declaration form, manifest or other customs declaration related documents received from the Offline Trader, as well as impose a customs declaration document computer processing fee pursuant to the following fee rates. However, no customs declaration document computer processing fee shall be imposed on the customs declaration form of self-declared check-in luggage of passengers submitted to the Customs for computer encoding.
1. Customs declaration form: Two Hundred NT Dollars per declaration form.
2. Manifest: Two Hundred NT Dollars per page; manifest pages that do not have full-page entries shall be counted as one page.
3. Other documents specified in the official customs announcements: One Hundred NT Dollars per document.
The Customs Office conducting the automated customs clearance processing of cargoes and keying in the aforementioned documents on behalf of Online Traders should likewise collect a customs declaration document computer processing fee from trader, unless such procedure is necessitated by extenuating or valid reasons.
The Customs Administration , Ministry of Finance should announce in the advance the cargo customs declaration document items, name of the particular customs office, and fee payment date of the customs declaration document computer processing fee mentioned in the foregoing two paragraphs in the implementation progress report of the automated customs clearance procedure.

Article 14
Registration certificates or permits issued to the customs-registered import or export warehouse, container terminal, air cargo terminal, duty-free shops, duty-free shops in offshore islands, bonded warehouses, logistics centers, bonded factories, customs broker agencies, carrier, freight forwarder, bonded trucks, bonded containers, and barges are subject to a certification fee of Two Thousand NT Dollars per certificate. However, where no amendments have been instituted to the registration certificate, and document is issued as a corrective replacement, the certification fee shall be waived.
Registration certificates to the customs-certified Security and Safety Authorized Economic Operator are subject to a certification fee of Two Thousand NT Dollars per certificate.
The reissue or replacement of the aforementioned certificate (or permit) shall be subject to a certification fee of One Thousand NT Dollars per certificate (or permit).

Article 16
Where bonded factories, duty-free shops, duty-free shops in offshore islands,enterprises inside agricultural technology parks, enterprises inside science-based industrial parks and enterprises inside the export processing zones are approved by the Customs Office to process the inventory inspection the after the office hours, a special inventory inspection fee shall be imposed in the amount of Fifteen Thousand NT Dollars per day per manufacturer or per shop. However, where a business enterprise has set up two or more factories within one zone (industrial zone, science-based industrial park or export processing zone), and the inventory and accounting matters of all such factories are combined under one system, all such factories shall be counted as one factory in terms of assessment of the special inventory inspection fee.

Article 32
Except for the operating fee stipulated in Article 17 and the navigation aid service fee in Article 20, payment terms of the official fees levied pursuant to the Regulations shall comply with the following provisions:
1. In terms of the warehouse storage fee provided in Article 13, the certification fee in Article 14, the photocopy fee in Article 29, and the special information service fee in Paragraphs 2 and 3 of Article 30, these fees are collected on a case-by-case basis.
2. Other official fees should be collected on a monthly basis. However, upon the duty-payer’s application, fees may be collected on a case-by-case basis.
Prior to the announcement made by the Customs Administration , Ministry of Finance to stop the use of the documentary stamp, the customs broker or the duty-payer may affix a documentary stamp equivalent to the amount of the official fees to the pertinent customs declaration form or document, except for the followings:
1. The sealing fee provided in Subparagraphs 1 and 2, Paragraph 1, Article 5, which is collected on a monthly basis;
2. The express customs clearance processing fee provided in Article 6;
3. The special inventory inspection fee provided in Article 16, and the operating fee provided in Article 17;
4. The photocopy fee provided in Article 29;
5. The special information service fee provided in Paragraphs 2 and 3 of Article 30; and
6. The installment payment of the official fee provided in Article 32-2.
The documentary stamp is tantamount to a negotiable security; hence should documentary stamp be smudged or destroyed such that its amount or number could no longer be decipherable, documentary stamp shall become invalidated.
The management procedures governing the production, sale, attachment, cancellation after verification, inventory, stock inventory, invalidation, or destruction of the documentary stamp shall be as determined by the Customs Administration , Ministry of Finance.