納稅辦法

Duty Treatment資料來源:關稅總局

 整理人:張芳銓           回本站首頁

本資料存放於網站:http://wunchuan.myweb.hinet.net

進 口  Imports

()繳現  Duty levied

31

稅款繳現

Duty levied

 

32

外銷品原料稅款繳現

Duty levied on raw materials imported for manufacture of export goods

 

33

機器設備延期或分期繳稅,獎參條例分期繳稅

Duty leviable on machinery and equipment on which payments have been deferred or made by instalments, Duty leviable by instalment according to the statute for Encouragement of Private Participation in Transporation Infrastructure Projects

修訂

34

 

 

刪除

35

內銷補稅

(包括盤差補稅)

Repayment of duty for domestic consumption (including for short inventory)

 

36

原免稅進口貨品因轉讓而補稅

Duty levied on goods previously accorded duty-free treatment but eventually disposed of to private persons or concerns

 

37

 

 

 刪除

38

按租賃或使用費課稅(未滿一年)

Duty levied in accordance with rental or royalty (less than one year)

 

39

按修理、裝配費課稅(包括免費修理)

Duty levied in accordance with repairing, assembling or processing cost (including free repairs)

 

 

 

代 碼

代 碼 意 義

英  文  說  明

備註

3A

稅款暫緩繳現

Duty deferred

 

3B

完稅價格增(減)估

Customs value adjusted upward or downward

 

3E

按租賃費或使用費課稅(一年或一年以上)

Duty levied in accordance with rental or rotalty (one year or over)

 

3F

按加工費課稅

Duty levied in accordance with processing Cost

 

3K

稅款繳現,但貨物稅擔保記帳

Duty levied, but commodity tax recorded under customs acceptable guarantee

 

3M

禮物、貨樣及廣告品

Gifts, samples of commercial goods and advertising matters

 

()記 帳 Duty recorded

41

外銷品原料稅款擔保記帳

Duty leviable on raw materials recorded under customs acceptable guarantee

 

42

外銷品原料稅款具結記帳

Duty leviable on raw materials recorded under cargo owner's guarantee

 

49

其他記帳

4142除外)

Duty recorded under Government Authority (other than 41 and 42)

 

納稅辦法

()免 稅 Duty-free

50

稅則免稅(保稅工廠、加工出口區區內事業、科學工業園區園區事業、農業科技園區園區事業進口加工外銷品原料除外)

Goods passed duty-free as per tariff (other than raw materials imported by Bonded Factories, or enterprises of Export Processing Zone, Science Park or Agricultural Biotechnology Park for the manufacture of export products)

修訂

51

稅則增註免稅

Goods passed duty-free as per the  additional notes of tariff

修訂

52

機器設備免稅,獎參條例免稅

Machinery and equipment accorded duty-free treatment, Duty-free treatment according to the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects

 

53

其他一般免稅

Others (other than 51, 52, and goods admitted duty-free under Government Authority)

 

 

專案免稅

Goods admitted duty-free under Government Authority

 

代 碼

代 碼 意 義

英  文  說  明

備註

5A

總統、副總統應用物品

Articles imported for the use of the President and the Vice President of the Republic of China

 

5B

駐在中華民國之各國使領館外交官、領事官暨其他享有外交待遇之機關與人員,進口之公用或自用物品

Articles imported for the official or personal use of the diplomatic and consular officials of foreign embassies, legations and consulates stationed in the Republic of China, and articles imported by other organizations and their personnel who are entitled to diplomatic privileges

 

5D

駐外人員任滿回國所攜帶自用物品

Articles for personal use brought in by government officials returning from abroad on expiry of their terms of office

 

5E

外交郵袋

Diplomatic pouch

 

5F

軍事機關、部隊進口之軍用武器、裝備、車輛、艦艇、航空器及其附屬品,暨專供軍用之物品

Arms and ammunition, military equipment vehicles, vessels, aircraft and accessories thereof, and supplies imported solely for military use by military authorities and armed forces

 

5H

辦理救濟事業之政府機構或公益、慈善團體進口之救濟物資

Relief articles imported by government organizations conducting relief work or by public welfare and charity societies

 

5K

公私立各級學校、教育或研究機關,依其設立性質,進口用於教學、教育、研究或實驗之必需品,參加國際比賽之體育團隊,訓練及比賽用之必需體育器材

Articles necessary for educational, teac-hing, research or experimental purposes imported by public and private schools of all grades or by other educational or research institutions compatible to the respective nature of their establishments athletic equipment and apparatus required by sports organizations necessary for training and participating in international athletic contests

 

5L

專賣機構進口供專賣之專賣品

Monopoly goods imported by monopoly agencies solely for monopolized sales

 

5M

廣告品及貨樣,無商業價值或其價值在財政部規定之限額以下者

Advertising matter and samples of no commercial value or under duty-free ceilings imported for free distribution

 

代 碼

代 碼 意 義

英  文  說  明

備註

 

5N

中華民國漁船在海外捕獲之水產品

Fishery and sea products caught at sea by fishing boats of the Republic of China

 

 

5P

一般旅客自用行李

Personal effects of general passengers for their own use

 

 

5R

特定旅客自用行李(包括政府官員、中央民意代表、來臺工作外國白領人員、駐外人員及返國留學生等)

Personal effects of special passengers for their own useincluding government officials, people's representatives of central government, officials abroadand students returning after studying aboard

 

 

5T

私人餽贈之進口物品郵包、數量零星,在財政部規定限度內者

Petty gift parcels to individuals imported by post, within the scope defined by the Ministry of Finance

 

 

 

5U

物流中心自保稅工廠、加工出口區、科學工業園區或自用保稅倉庫自加工出口區進儲未開放大陸地區物品再轉售其他保稅工廠、加工出口區及科學工業園區者(使用報單別D7

From the Bonded Factories, the Export Processing Zones or the Science-Based Industrial Parks, the Logistics Centers enter and store goods or articles not eligible to be imported from Mainland China and then resell them to the other Bonded Factories, Export Processing Zones or Science-Based Industrial Parks. And/or the Private Bonded Warehouses from the Export Processing Zones do the same as the Logistics Centers

 

新增

 

5W

原子能設備免稅

Equipment for use of Atomic energy

 

 

5X

促產條例免稅

Machine equipment imported duty-free in accordance with Statute for Upgrading Industries

新增

 

5Y

科學工業園區園區事業、加工出口區區內事業、農業科技園區園區事業進口機器設備免稅

Admitted duty-free machinery equipment imported by enterprises of Science Park, Export Processing Zone, or Agricultural Biotechnology Park

修訂

 

5Z

澎湖、金門、馬祖地區之營業人進口並於當地銷售之免稅貨物

Goods imported duty-free by business unit in KINMENMATSU or PENG HU and sold locally

 

 

54

賠償及掉換進口免稅

Goods imported duty-free for compensation and replacement its original shipment which has been dutypaid

 

 

55

外銷品退回免稅

Exports returned duty-free

 

 

56

保稅工廠、加工出口區區內事業、科學工業園區園區事業、農業科技園區園區事業進口加工外銷品原料

Raw materials imported by Bonded Factories, or enterprises of Export Processing Zone, Science Park, Agricultural Biotechnology Park for the manufacture of export products

 修訂

 

57

補運進口免稅

Goods imported duty-free for replenishment

 

 

58

免列統計之免稅貨物

Goods imported duty-free excluded in trade statistics

 

 

代 碼

代 碼 意 義

英  文  說  明

備註

 

 

1.外國政府或團體贈送之勳章、獎品

Medals and commendations confered by foreign governments or organizations

 

 

 

2.公私文件

Official and private documents

 

 

 

3.紙幣、有價證券等

Paper currency, securities, etc.

 

 

 

4.撈獲沉沒之船舶、航空器及其器材

Wrecked vessels and aircraft and their equipment salvaged from the sea

 

 

 

5.待解體之中華民國船隻之固定設備

Fixed component of ships of the Republic of China registry to be dismantled

 

 

 

6.經營國際貿易之船舶、航空器或其他運輸工具專用之燃料、物料

Fuel and materials solely for the use of ships, aircraft or other means of conveyance engaged in international trade

 

 

 

7.應稅物品,在進口後六個月內或於財政部核定之日期前原貨復運出口者,如展覽品、遊藝團體服裝及道具、盛裝貨物之容器等(僅供海關結案時使用)

Dutiable goods, which are to be reexported abroad within six months from the date of importation, or within a time limit authorized by the Ministry of Finance, such as articles for exhibition, costumes and para  phernalia of entertainment troupes, containers used for importing cargo, etc. (to be used by Customes only in settlement of case)

 

 

 

8.不屬貿易範圍內之貨品

Articles which are not objects of trade

 

 

 

9.使用貨品暫准通關證貨品

Goods under cover of an A. T. A. carnet

 

 

59

其他專案免稅

Others admitted duty-free under Government Authority

 

 

9A

自由港區事業自國外進儲供營運之貨物

Goods entered and stored by the free port enterprise from overseas for its operation

新增

 

9B

自由港區事業自國外進儲自用機器、設備

Machinery or equipment entered and stored by the free port enterprise from overseas for its own use

新增

 

9C

自由港區事業自國外進儲消耗性物料

Consumable materials entered and stored by the free port enterprise from overseas

新增

 

9D

自由港區事業自國外進儲維修貨物

Goods for repairing entered and stored by the free port enterprise from overseas

新增

 

9E

自由港區事業免稅貨物運往課稅區修理、檢驗、測試

Duty-free goods of the free port enterprise transported to a tax zone for repair, test or inspection

新增

 

9F

自由港區事業免稅貨物運往課稅區委託加工

Duty-free goods of the free port enterprise transported to a tax zone for contracted processing

新增

 

()繳押或具結放行              Goods Released Under Deposit or

Consignee's Guarantee

61

稅則未決

Tariff classification unsettled

 

62

估價未決

Valuation unsettled

 

63

配額或SSG未決

 

新增

64

貨物稅未決

Commodity tax unsettled

 

65

預估稅捐

Duty estimated in advance

 

67

待補減、免關稅案件(不含展覽品) (免收推廣貿易服務費)

Pending preduction of permits for duty reduction or exemption (excluding articles for exhibition) (without trade promotion fee)

 

 

 

代 碼

代 碼 意 義

英  文  說  明

備註

68

待補輸入許可證

Import permit to be presented

 

69

待補減、免關稅案件(不含展覽品)(應收推廣貿易服務費)

Pending preduction of permits for duty reduction or exemption (excluding articles for exhibition) (with trade promotion fee)

 

70

待補記帳手續

Formalities for recording duty to be completed

 

71

國貨待復運出口

To be exported for returning abroad

 

72

具結放行

Released under consignee's guarantee

 

73

外貨待復運出口,商港建設費繳現或免徵,其他稅款暫繳押或具結

Harbor dues paid or free but otherduties deposited or guaranteed (for the foreign goods to be Reexported)

 

74

供外銷品進口原料循環使用之空容器待復運出口,稅款暫繳押或具結,其他推廣貿易服務費繳現或免徵。

Recycling empty containers used for import raw materials of export goods, to be reexported abroad.  Duty deposited temporarily or guaranteed and other trade promotion fee paid or free

新增

79

其他

Others

 

()其 他 Others

90

三角貿易

Triangular trade

 

91

扣押貨物

Goods detained

 

92

放棄貨物

Goods abandoned

 

93

拍賣所得價款繳稅(含變價買回)

Duty procured from auction proceeds (Including goods which are bought back by the consignee at the customs value of the goods)

 

94

退運貨物

Goods returned abroad

 

95

逾期貨物 (包括逾期不報關、逾期不繳稅、逾期不退運等)

Overdue cargo (including overdue declaration, delinquent duty payment, overdue returning abroad, etc.)

 

97

物流中心自保稅工廠、加工出口區、科學工業園區進儲未開放大陸物品後再轉售(轉儲)從事重整業務之自主管理保稅倉庫或經海關核准自主管理之自用保稅倉庫自加工出口區進儲未開放大陸物品後再轉售(轉儲)物流中心或退回原保稅區者(使用報單別D7

From the Bonded Factories, the Export Processing Zones or the Science-Based Industrial Parks, the Logistics Centers enter and store goods or articles not eligible to be imported from Mainland China and then resell/transfer them to the Autonomous Bonded Warehouse or the private Bonded Warehouses enter and store goods or articles not eligible to be imported from Mainland China and then resell/transfer to the Logistics Centers or return to the original Bonded Areas

 

 修訂

98

進儲保稅倉庫或物流中心之保稅貨物

Goods included in Declarations D6 & D8 for entry in bond

 

99

其他

Others

 

 

復進口納稅辦法 Re-Imports

()應列統計之復進口貨物 Re-imports Included in Trade Statistics

55

國貨退回或自由港區事業輸往國外貨物因故退回進儲自由港區事業不再出口

Goods exported from domestic or by the free port enterprise before and then returned but not for being re-exported

 修訂

 

代 碼

代 碼 意 義

英  文  說  明

備註

()免列統計之復進口貨物 Re-imports excluded in trade Statistics

99

復進口之貨物

Goods re-imported

 

 

1.國貨或自由港區事業輸往國外貨物退回修理、保養、掉換後再出口

Goods exported from domestic or by the free port enterprise before and then returned for repair, maintenance or replacement in order to be re-exported

 修訂

 

2.貨物於出口後一年內,或於財政部核定之日期前原貨復運進口者,如展覽品、遊藝團體服裝及道具、租賃品、盛裝貨物之容器等

Articles such as exhibition goods, costumes and paraphernalia for entertainment, leased goods, container for packing, goods for testing or etc., re-imported from abroad within one year from the date of their exportation or within a time limit permitted by the Ministry of Finance

 

 

3.使用貨品暫准通關證貨品

Goods under cover of an A. T. A. carnet