This research project studies the current management system of importers who are subject to mandatory recycling legal responsibilities. This project first investigates the current status and implementation problems, and also provides suggestions for future improvements. Finally, this project reaches three major conclusions: 1. In the issue of increasing the short-term improvements of the control of imported products which are subject to mandatory recycling requirements, in order to analyze the current problems based on a systematic approach and to increase the mutual understandings between the Environmental Protection Administration (EPA) and customs clearing agencies, this projects surveys the opinions of 1562 customs clearing agencies and also held 4 conferences in Kee-Lung, Tao-Yung, Tai-Chuang, and Kao-Hsiung to communicate with customs clearing brokers all over Taiwan. This project also suggests to classify the recycling related CCC codes into 4 groups, and this project submits short-term management advices for each groups. 2. In the issue of improving and increasing the future long-term controls of imported products which are subject to mandatory recycling requirements, because our governments has established “the Project Facilitating Cross-Border Paperless Trading and Customs Clearance” to replace the old Customs System since 2005, this project suggests that the Environmental Protection Administration (EPA) should link the EPA importer management system with “Trade Facilitation E Webs,” which is managed by the Bureau of Foreign Trade of the Ministry of Economic Affairs. 3. In the issue of whether the Customs may help the Environmental Protection Administration (EPA) to collect the recycling fees, this project suggests that it has no feasibility in the current situations. There are two things have to be changed before the Customs can collect recycling fees for the Environmental Protection Administration (EPA): First, the laws have been modified and authorized the Environmental Protection Administration (EPA) and the Customs to do so. Second, the Environmental Protection Administration (EPA) has to simplify the current complicated calculation formula of recycling fees; otherwise, it will severely slows the customs clearance processes of importing goods.

Importation; Recycling Fees; Customs