Exporting machinery to Taiwan with "double clearance" (covering both mainland China export clearance and Taiwan import clearance) involves a structured process that requires compliance with cross-strait trade regulations, proper documentation, and coordination with experienced logistics partners. Below is a detailed breakdown of key steps, requirements, and considerations:
Pre-Export Preparation
Before initiating the shipment, ensure the following:
跨境物流-DDP/DDU
- Product Compliance:
Taiwan enforces strict standards (e.g., CNS Chinese National Standards for safety, environmental regulations). For machinery:- Electrical machinery: Need to meet Taiwan’s electrical safety standards (BSMI certification may be required for certain items).
- Heavy industrial machinery: May require inspection by Taiwan’s Bureau of Standards, Metrology and Inspection (BSMI) or relevant industry authorities.
- Tariff Check:
Use the ECFA (Economic Cooperation Framework Agreement) if applicable—many machinery items qualify for preferential tariffs (0-5% vs. MFN rates). To claim ECFA benefits, provide a valid ECFA Certificate of Origin (issued by mainland China’s customs authorities). - Restrictions:
Avoid prohibited items (e.g., machinery with military applications, counterfeit parts). Check Taiwan’s import restriction list via the Taiwan Customs Administration (Ministry of Finance).
Key Documentation
Both export (mainland) and import (Taiwan) require the following documents:
| Mainland Export | Taiwan Import |
|-----------------------|---------------------|
| Commercial Invoice (with accurate value, HS code) | Commercial Invoice |
| Packing List (detailed weight, dimensions, quantity) | Packing List |
| Bill of Lading (sea) / Airway Bill (air) | Bill of Lading/Airway Bill |
| Export Declaration Form (filed via China Customs) | Import Declaration Form (filed via Taiwan Customs) |
| ECFA Certificate of Origin (if applicable) | ECFA Certificate of Origin |
| Product Certificates (e.g., BSMI, safety reports) | Product Certificates (as required by Taiwan authorities) |
Double Clearance Process
A reputable cross-strait freight forwarder/broker will handle most steps:
- Step 1: Mainland Export Clearance
The forwarder files the export declaration with China Customs, submits all docs, and ensures compliance with mainland regulations (e.g., export licenses for restricted machinery). - Step 2: Shipping
Choose between sea freight (for heavy machinery) or air freight (for high-value/smaller items). The forwarder arranges cargo loading and transit to Taiwan’s ports (e.g., Kaohsiung, Keelung) or airports (Taipei Taoyuan). - Step 3: Taiwan Import Clearance
Upon arrival, the forwarder submits import docs to Taiwan Customs, pays duties/taxes (based on HS code and value), and handles any inspections (e.g., BSMI checks). - Step 4: Delivery
After clearance, the machinery is transported to the buyer’s address in Taiwan.
Critical Considerations
- Logistics Partner: Choose a forwarder with expertise in cross-strait trade (familiar with both mainland and Taiwan customs rules) to avoid delays.
- Insurance: Purchase cargo insurance to cover damage/loss during transit (especially for high-value machinery).
- Customs Valuation: Ensure the invoice reflects the true transaction value—under-declaration may lead to fines or seizure by Taiwan Customs.
- DDP vs. Other Terms: For full double clearance, use DDP (Delivered Duty Paid)—this includes all costs (clearance, duties, delivery) up to the buyer’s location.
Common Pitfalls to Avoid
- Missing or incorrect ECFA certificates (losing preferential tariffs).
- Non-compliance with Taiwan’s product safety standards (leading to rejection).
- Incomplete documentation (causing customs delays).
By following these steps and working with a trusted partner, you can ensure a smooth double-clearance process for machinery exports to Taiwan. For specific cases, consult a cross-strait trade expert or customs broker.