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AEO Certificate

What are the benefits of AEO?

Customs may adopt the following preferential measures for the goods imported or exported by an AEOG:

1. Lower examination rate; simplified examinations set forth in the Regulations for the Examination of Import and Export Goods may apply to the import goods selected for physical examinations; and export goods selected for physical examinations may be exempted from examinations. However, this measure does not apply to the AEOG with a record of serious violation of regulations in the most recent three years.

2. Where imported goods of an AEOG have been released from Customs by providing a security, the consolidated payment of duties, taxes, and other charges due on a monthly basis may be allowed. However, this measure does not apply to cases in which goods are examined and released from Customs after the provision of guarantees pursuant to Article 18 of the Customs Act.3. An AEOG meets one of the conditions set forth in Article 

3 shall be entitled to apply for providing an affidavit as the substitute for security for the payment of duties, taxes, and other charges.

4. An AEOG may apply for releasing re-imported Made-in-Taiwan goods from Customs with a written affidavit when making import declaration, and writing off corresponding items on the original export declaration afterward.