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財政部 公告 

發文日期:中華民國94年12月1日

發文字號:台財庫字第09403526291號

附件:酒類產品輸入規定變更明細表

 

主旨:公告自95年1月1日起,變更CCC2203.00.00.11-8「啤酒,麥芽釀造,非供分裝用者」等8項貨品之輸入規定。

 

依據:進口酒類查驗辦法第2條及第3條。

公告事項:

一、   9511日起,CCC2203.00.00.11-8「啤酒,麥芽釀造,非供分裝用者」等8項貨品除適用原輸入規定463464外,另新增適用輸入規定「W01」─輸入酒品應依照財政部及行政院衛生署會銜發布「進口酒類查驗辦法」規定,向財政部申請辦理輸入查驗。

二、   檢附「酒類產品輸入規定變更明細表」1份。

三、   輸入規定含「W01」之產品,原須向財政部申請辦理輸入查驗,但符合下列情形者,得逕向海關辦理通關手續,其申請條件及代碼如下:

(一)輸入酒類供餽贈或自用,數量不超過5公升者;代碼:DN000000000001

(二)輸入非供銷售之酒類,作為商業樣品、展覽品或研發測試用者,完稅價格在美金1千元以下者;代碼:DN000000000002

          

         附件:     酒類產品輸入規定變更明細表

序號

商品號列

   名

原列輸入規定

95年1月1日起適用之

輸入規定

1

2203.00.00.11-8

啤酒,麥芽釀造,非供分裝用者

Beer made from malt, not for repackage

463

463、W01

2

2203.00.00.12-7

啤酒,麥芽釀造,供分裝用者

Beer made from malt, for repackage

464

464、W01

3

2206.00.10.11-3

穀類酒,裝在5公升或以下之容器內且非供分裝用者

Fermented cereal beverages, in containers holding 5 liter or less, and not for repackage

463

463、W01

4

2206.00.10.12-2

穀類酒,裝在超過5公升之容器內或供分裝用(不論容器容量是否超過5公升)者

Fermented cereal beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not )

464

464、W01

5

2206.00.20.11-1

果類酒,裝在5公升或以下之容器內且非供分裝用者

Fermented fruit beverages, in containers holding 5 liter or less, and not for repackage

463

463、W01

6

2206.00.20.12-0

果類酒,裝在超過5公升之容器內或供分裝用(不論容器容量是否超過5公升)者

Fermented fruit beverages, in containers holding over 5 liter, or for repackage (no matter the container is over 5 litter or not)

464

464、W01

7

2206.00.90.11-6

其他釀造飲料;未列名釀造飲料混合品或釀造飲料與未含酒精成分之飲料混合品,裝在5公升或以下之容器內且非供分裝用者

Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included, in containers holding 5 liter or less, and not for repackage

463

463、W01

8

2206.00.90.12-5

其他釀造飲料;未列名釀造飲料混合品或釀造飲料與未含酒精成分之飲料混合品,裝在超過5公升之容器內或供分裝用(不論容器容量是否超過5公升)者

Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included, in containers holding over 5 liter, or for repackage (no matter the container is over 5 liter or not)

464

464、W01

 

 

*輸入規定代號及其內容說明

463】一、應檢附財政部核發之菸酒進口業許可執照影本或財政部同意文件。

二、如屬進口供餽贈或自用(含展覽品)之洋菸酒,其數量不超過下列規定者免附:(一)菸:捲菸5條(1,000支)、雪茄125支、菸絲5磅。(二)酒:5公升。

一、A photocopy of the tobacco and/or alcohol importer business license or an approval issued by Ministry of Finance is required.

二、Provided that the importation is for gifts, self-consumption or exhibitions and the quantity does not exceed the following, the above mentioned documents are not required:

(1) Tobacco: 1,000 cigarettes, 125 cigars or 5 pounds of cut tobacco. (2) Alcoholic beverage: 5 liters.

464】一、應檢附財政部核發之菸酒進口業許可執照影本。

二、進口供分裝之酒、未變性酒精或菸,業者於報關時應報明其用途,並檢附生產國政府或政府授權之商會所出具之原產地證明;如屬未變性酒精,應另檢附財政部核准文件。

一、A photocopy of the tobacco and/or alcohol importer business license issued by Ministry of Finance is required.

二、 For importation of alcohol products, undenatured ethyl alcohol or tobacco products to repackage, the usage should be specified, and the certificate of origin issued by the government or chambers of commerce authorized by the government where the imported products are manufactured is required. For the import of undenatured ethyl alcohol, approval from the Ministry of Finance is also required.  

W01】輸入酒品應依照財政部及行政院衛生署會銜發布「進口酒類查驗辦法」規定,向財政部申請辦理輸入查驗。

Importation of alcohol shall be made in accordance with Regulations Governing the Inspection of Imported Alcohol” jointly promulgated by the Ministry of Finance and the Department of Health of the Executive Yuan. The importer shall apply for inspection to the Ministry of Finance.