Information on Customs Clearance by Manifest for Perfume Items
2015-01-08
Under the revision of the Individual Consumption Tax Act effective January 1, 2015, perfume may be cleared through customs by manifest only for goods imported for personal use.
However, Customs has not yet issued detailed implementation regulations, so some details may still change.
● Key changes regarding perfume
1. Personal use standard: No change, limited to 1 bottle of 60 ml (2 oz) or less
2. Eligible for manifest clearance: Previously subject to general customs clearance, items shipped from the U.S. may be cleared by manifest when the purchase amount is $200 or less
* To proceed with manifest clearance for perfume items, the product name must clearly indicate the volume (ml or oz) for smooth processing.
If the volume is not indicated, the item may be excluded from manifest clearance and processed as a general import declaration.
However, Customs has not yet issued detailed implementation regulations, so some details may still change.
● Key changes regarding perfume
1. Personal use standard: No change, limited to 1 bottle of 60 ml (2 oz) or less
2. Eligible for manifest clearance: Previously subject to general customs clearance, items shipped from the U.S. may be cleared by manifest when the purchase amount is $200 or less
* To proceed with manifest clearance for perfume items, the product name must clearly indicate the volume (ml or oz) for smooth processing.
If the volume is not indicated, the item may be excluded from manifest clearance and processed as a general import declaration.