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MULTIPLE PENALTIES FOR FALSE DECLARATION OF ORIGIN OF IMPORTED GOODS
Josephine Peng/Leo Tsai
The issue of whether an importer who has evaded customs duty, business tax and excise tax through a false declaration of origin of goods should be subject to multiple fines or the heaviest fine remained unresolved until this May. The judges of the Supreme Administrative Court passed a resolution in May, revoking their earlier decision that only the heaviest fine should be imposed and stating that multiple fines should be imposed instead. According to the resolution, an importer is required to declare customs duty, business tax and excise tax in one single declaration form, even though the declaration in fact involves three separate declarations as the declaration covers three different taxes.
