Suggestion: Better align Taiwan’s Tobacco and Alcohol Administration Act with international best practices.
The Committee calls on the Ministry of Finance (MOF) to bring Taiwan’s Tobacco and Alcohol Administration Act (TAAA) and its associated interpretative orders in line with international best practices. We urge MOF to seek legislative amendment of the TAAA to permit documentary errors in declarations to be corrected/rectified, including on occasions where said errors have been identified by Customs. We also call on MOF to empower local government agencies to consider all available facts and make use of their discretion when coming to a decision on the imposition of a fine and/ or the revocation of an import license under the TAAA. Currently, documentary errors and omissions are not taken into account when deciding on the illegality of an importation, with the size, reputation, and track record of a given importer/brand owner disregarded when adjudicating on such matters. The review should also consider whether the current de minimis levels represent an appropriate threshold for a potentially extremely serious penalty to take effect – or whether it would be more reasonable to raise that threshold.