On 22 September 2026, the Customs Administration officially launched the “Direct Deposit Refund Service” for customs duties, commodity taxes, and security deposits (guarantee deposits) paid by importers, exporters, and logistics operators. The service, accessible through the Customs Automated System (CASS) and the National Single Window (NSW), allows taxpayers to receive refunds directly into their designated bank accounts within 3 business days of approval, replacing the previous paper-check process that took 15–30 days. The initiative is part of the MOF’s “Digital Customs 2025” roadmap and leverages the Financial Information Service (FISC) interbank network for secure, real-time fund transfers. Eligible refund scenarios include overpayment of duties due to classification errors, return of goods under warranty, cancellation of temporary import bonds, and expiration of deferred duty schemes without utilization.
Key Takeaways
- Enrollment and Verification Process: Taxpayers must complete a one-time enrollment via the CASS portal, providing bank account details (must be a corporate account matching the taxpayer’s unified business number). The system performs real-time verification against the FISC database and the MOF’s tax registry. Once enrolled, refunds are automatically routed to the registered account upon Customs approval. No further action is required. The MOF estimates that 85% of the 12,000 monthly refund cases will migrate to direct deposit within six months.
- Accelerated Timelines and Transparency: The new workflow reduces the average refund cycle from 22 days to 3 days. Customs officers review applications electronically; low-risk cases (under NT$500,000 with clean compliance history) are auto-approved within 24 hours. Applicants receive SMS and email notifications at each stage: submission, approval, fund transfer initiation, and bank credit confirmation. A dedicated dashboard in CASS provides real-time status tracking and historical refund records for up to 7 years.
- Anti-Fraud Safeguards and Dispute Resolution: To prevent fraudulent refund claims, the system incorporates multi-factor authentication, IP geo-fencing, and AI-based anomaly detection (e.g., sudden changes in bank account, unusual refund frequency). Any flagged transaction undergoes manual review within 48 hours. Taxpayers disputing a rejected refund can file an administrative appeal through the same portal, with a statutory decision deadline of 30 days. The MOF has also established a refund guarantee fund of NT$500 million to cover erroneous payments due to system errors, ensuring taxpayer confidence in the digital process.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement