Misreporting values, including underreporting prices, not only requires payment of any missing duties and taxes but also carries fines. If invoices are forged or falsified, importers may face criminal liability.
The Keelung Customs Office has urged importers to honestly declare the transaction prices of imported goods and provide authentic invoices to avoid penalties.
The warning follows several recent cases in which importers were found to have misreported the value of imported goods, violating Article 37, Paragraph 1, Subparagraph 3 of the Customs Anti-Smuggling Act.
Keelung Customs emphasised that, under Article 17, Paragraph 1 of the Customs Act, importers must complete import declarations with accurate invoices, packing lists, and all other required documents.
Misreporting values, including underreporting prices, not only requires payment of any missing duties and taxes but also carries fines. If invoices are forged or falsified, importers may face criminal liability.
The office called on businesses to avoid shortcuts or attempts to evade taxes and to ensure all submitted documents reflect genuine transactions.
This announcement was made on 23 December 2025.
