Re-Exportation within a Specific Time Limit—A Requirement for Customs Duty-Free Entry Treatment to Apparatus for Cultural Performance and Cinematographic Equipment.

To satisfy the domestic needs for developing culture and creative and TV/film industries, the Ministry of Finance approved of a customs duty-free treatment that relevant equipment, apparatus, or supplies imported by nationals, foreigners, or foreign groups will be exempted from customs duty, provided that the equipment and apparatus should be re-exported within a specific time limit.

According to the current Enforcement Rules of the Customs Act, customs duty exemption is granted on equipment and apparatus imported for cultural performance or making movies or television films only when the equipment and apparatus are carried into this country by the foreign individuals or groups that are to perform in this country.

According to the Department of Customs Administration, the Executive Yuan has approved of the amendment to Article 44 of the Enforcement Rules of the Customs Act which aims at promoting culture and creation and film/TV industries of Taiwan and further balancing customs duties treatment to nationals and foreigner.  The amendment will be promulgated for enforcement in the near future.

In the future, relevant equipment and apparatus imported into this country for performance or contest or for making or producing movie or TV films should be relieved from customs duty in accordance with Article 52 of the Customs Act, provided that they are re-exported after six months or within a specific time period fixed and approved by the Ministry of Finance.  (2010.07)
/CCS