In principle, customs duties are imposed on import goods. However, in some cases, import goods are partially or fully exempted from customs duties unconditionally or under certain conditions. When the importer or the import goods meet specific requirements, to help achieve particular policy goals.
Even for identical import goods, some may be exempted from duties while others may not depending on their uses and condition, the date of the import declaration, and applicable laws. Thus, the importer should make an accurate import declaration for the goods concerned and apply for duty exemption before accepting the declaration.
Where specific tariffs for a particular use, duty exemption, or installment payment of customs duties are applied, the goods shall be subject to follow-up surveillance for a certain period of time to ensure policy effectiveness and secure customs receivables.