An amendment to the Enforcement Decree of the Customs Act establishes the basis for designating "quota tariff intensive management items." After the legislative notice (March 18 to March 27, 2026), the amendment is scheduled to be promulgated and take effect in April.
- Designation targets: items that are easy to store, such as frozen meat; items with a record of deliberately delaying release; items with a complex distribution system
- For intensive management items, the release deadline from the bonded area is added as a recommendation requirement. A violation cancels the recommendation and the tax is collected retroactively.
- These items are also added to the targets of the late import declaration surcharge of up to 2% of the goods value, imposed if the import declaration is not filed within 30 days after the goods are brought in.
Source: Policy Briefing, Ministry of Finance and Economy press release (March 18, 2026)