關稅法

Customs duty assessment and goods clearance are governed by this Act.

This provision lets customs and the Ministry of Finance use and require electronic connection or data transmission for customs-related filings, business processing, and service of notices, and it requires certain customs network operators to obtain ministry permission.

Certain electronically transmitted customs-related data may be handled through the customs-built single window; customs officers must keep that transmitted data confidential, unless another law provides otherwise.

If a government agreement with another country or region covers customs matters and says something different, that agreement’s rule applies.

海關可以對進出口運輸工具與貨物的特別服務，以及各項證明核發，收取規費。

本法的施行細則由財政部訂定。

本法自公布日起施行。

本條列出可用來提供擔保或保證金的方式，並要求第二款至第五款及第七款的擔保依法在海關設定抵押權或質權。

關務人員必須對納稅義務人或貨物輸出人提供給海關的報關資料保密；違反者會受處分，若涉及刑法還要移送偵查。

海關可在通知後的期限內對進出口貨物相關人員實施事後稽核，並可要求提供資料或到場備詢；被調查人不得規避、妨礙或拒絕。

轉運、轉口貨物通關時，應備齊指定文件並由特定業者向海關申報；經海關核准後，貨物可暫時存放在貨棧或貨櫃集散站。

Certain goods may not be imported.

進口貨物由納稅義務人在進口日翌日起十五日內向海關申報；出口貨物由貨物輸出人在規定期限內向海關申報。貨物進出口前也可以預先申報，相關辦法由財政部定。

進口和出口報關時，應提交報單及指定文件；部分文件可在放行前補附，未在期限內補送時會被要求退運或退關領回。

This provision lets customs release imported goods before final tax review or collection in some cases, and sets deadlines for later review and notice.

海關可以對納稅義務人、貨物輸出人或其他供應鏈相關業者實施優質企業認證；認證合格者可獲優惠，部分貨物也可在提供擔保或核准自行具結後先行放行。

This provision defines “tariff” as the import tax levied on goods imported from outside the country.

運輸工具進出口通關時，負責人或所屬運輸業者要向海關申報必要文件；經營相關業務的運輸業者還要向海關申請登記並繳納保證金。

經海關核准登記的承攬業，在承攬運送特定貨物時，可以向海關申報貨物艙單並辦理轉運、轉口相關事宜；辦理這些業務前，承攬業者應向海關申請登記並繳納保證金。

納稅義務人或其代理人可以在貨物進口前向海關申請預先審核稅則號別；海關要以書面答復，變更時也要書面通知並說明理由。

貨物報關、納稅事項可以委託報關業者辦理；報關業者先經海關許可，才能辦理公司或商業登記，登記後還要向海關申請報關業務證照。

海關得就進口、出口及轉口貨物進行查驗或免驗，必要時可取樣，但取樣數量以鑑定所需為限。

進出口貨物原則上應依海關規定的時間及地點裝卸；易腐、危險或有特殊理由且經海關核准者，不受這些限制。

海關可以核准特定貨物使用保稅運貨工具在國內運送；被指定的保稅運貨工具要裝設即時追蹤系統並保持運作，車輛在運送時還要加封、傳輸電子資料，所有人也要向海關登記並繳納保證金。

未完成海關放行手續的進出口貨物，經海關核准後，可以暫時存放在貨棧或貨櫃集散站。

Certain customs-supervised operators may be approved to manage their own matters, and approved operators must appoint dedicated staff for that management.

快遞貨物和郵包物品可以在特定場所辦理通關；相關場所、條件、程序及其他事項由財政部訂定辦法。

海關辦理進口貨物原產地認定時，要依原產地認定標準處理；必要時可要求納稅義務人提出產地證明文件。

Customs may seal certain bonded or approved cargo transport tools and sea containers, and listed operators may apply for permission to use their own seals on specified cargo containers or transport tools.

Imported goods subject to ad valorem duty are valued using the transaction price, and certain buyer-paid or transaction-related costs must be included if they were not already included.

關稅徵收與進出口貨物稅則分類，原則上依海關進口稅則規定；財政部並可就修正及特別關稅課徵事項邀集機關與專家審議。

Imported-goods transaction price cannot be used to calculate dutiable value if certain restrictions, conditions, profit-sharing uncertainty, or a price-affecting special relationship exist.

If imported goods’ customs value cannot be determined under Article 29, customs may determine it using the transaction price of identical goods sold to Taiwan at or around export, with reasonable adjustments for price-related factors.

If imported goods’ customs value cannot be determined under the referenced articles, customs may assess it using transaction prices of similar goods, and must reasonably adjust relevant price factors.

When import duty value cannot be determined under the cited valuation rules, customs may use domestic sales price; customs may also change the valuation order at the taxpayer’s request.

當進口貨物的完稅價格無法依前列規定核定時，海關可以改按計算價格核定。

If the customs value of imported goods cannot be determined under the listed provisions, customs may determine it using available data and a reasonable method.

納稅義務人可以書面請求海關說明進口貨物完稅價格的核定方法；海關的答復也必須以書面作成。

納稅義務人或其代理人可以在貨物進口前申請預先審核進口貨物的完稅價格相關費用；關務署的答復與變更通知都要用書面。

Goods sent abroad for repair, assembly, or processing must be re-imported within one year after export release; a written request to customs may extend that period by six months for factual necessity.

進口貨物如果是租賃或使用費型態且所有權未移轉，完稅價格按租賃費或使用費加運費、保險費估定；申報偏低時海關可依調查資料核實估定，但每年不得低於貨物完稅價格十分之一。

進口貨物如以從價課徵關稅，其外幣價格應折算為新臺幣；外幣折算匯率由財政部關務署參考即期匯率定期公告。

海關負責徵收關稅。

拆散或分裝進口的整套機器及其直接用於產製物品的必須設備，原則上按各自應列的稅則號別徵稅；但如果事前檢附有關文件申報，且海關核實屬實，則按整套機器設備應列的稅則號別徵稅。

If imported goods made up of multiple items are taken apart and repacked for import, tax is charged based on the tariff classification for the whole goods; machinery is handled under the preceding article.

海關為查明進口貨物的正確完稅價格，可以採取調查措施；被調查人不得規避、妨礙或拒絕配合。

Certain customs-related payments must be made within 14 days after the relevant notice or final decision event.

進口貨物通常在繳納關稅後放行；但如果本法另有規定，或經海關核准且已提供擔保，則可先放行。

A taxpayer who disagrees with a customs assessment may apply in writing for review within 30 days after receiving the tax payment certificate, and may collect the goods after paying all tax or giving equivalent security.

海關要在收到復查申請後兩個月內作成復查決定，必要時可一次延長最多兩個月；決定書正本還要在決定後15日內送達納稅義務人。

納稅義務人不服復查決定時，得提起訴願及行政訴訟；海關對確定應退稅或補稅的案件，須在十日內辦理退還或發出補繳通知。

If customs-related debts are unpaid, customs may restrict asset transfers, seek provisional attachment, and request travel restrictions; release must be requested once statutory grounds are met.

Many listed imports are duty-free, and the Ministry of Finance sets the detailed rules and limits for certain exemptions.

對特定進口貨物，關稅稅則可以按不同數量訂定適用稅率，並實施關稅配額。

Imported goods are exempt from customs duty if they fall within one of five listed loss, damage, re-export, or natural-shortage situations and the stated conditions are met.

符合條件的賠償或調換進口貨物，可免徵關稅。

符合條件的進口物品若在六個月內或財政部核定日期前原貨復運出口，可免徵關稅。

Certain listed goods are exempt from customs duty if re-imported within one year after export or before the date approved by the Ministry of Finance.

納稅義務人可以用暫准通關證代替進口或出口報單辦理通關；符合期限內原貨復運出口或復運進口時，可免徵關稅。

減免關稅的進口貨物在轉讓或變更用途時，通常要在30日內向原進口地海關補繳關稅；部分情況可免補稅。

進口供加工外銷的原料，如果在進口放行後一年內經財政部核准復運出口，可以免稅。

符合條件的外銷品可免徵成品關稅；若已退還原料關稅，完成整修/保養後復運出口時可免予補徵，但有時限與不可抗力例外。

進口貨物、保稅貨物及其所有人或倉單持有人，在符合期間與條件下，可以申請存放、整理或辦理相關除帳／退稅；保稅倉庫業者則必須向所在地海關登記並繳納保證金。

外銷品製造廠商和保稅工廠業者可在海關核准下辦理保稅工廠登記，部分進口原料與自用機器設備可免徵關稅，但貨物出廠通常仍須經海關核准並按規定報關繳稅。

關稅納稅義務人是收貨人、提貨單持有人或貨物持有人。

保稅物流中心業者可以向海關申請登記，但也必須向所在地海關辦理登記並繳納保證金。

經營向入出境旅客銷售貨物的業者，可以向海關申請登記為免稅商店；免稅商店業者還必須向所在地海關登記，並依財政部訂定的辦法辦理。

Imported goods may be returned or transshipped for export after customs approval, but the application must be filed within 15 days and the goods must be returned or exported within 90 days; if that cannot be done in time, a bonded-warehouse application must be filed before the deadline.

This article lets eligible export-goods imported raw-material duties be refunded after export, but some items are excluded and manufacturers must apply within 1 year and 6 months.

Imported goods that have already paid customs duty may have the original duty refunded if one of three listed conditions is met.

海關發覺短徵、溢徵、短退或溢退稅款後，應通知納稅義務人補繳或領回；納稅義務人也可自行補繳或申請發還。

海關應先以應退還納稅義務人的款項抵繳其欠款，扣抵後並應立即通知納稅義務人。

Imported goods that receive subsidies in the exporting or producing country and thereby harm domestic industry may be charged an additional appropriate countervailing duty, besides the normal import tariff.

Imported goods sold below normal price and causing injury to domestic industry may be subject to an additional anti-dumping duty on top of customs tariff.

This article defines injury to domestic industry and sets limits on countervailing and anti-dumping duties.

If certain cargo becomes short due to illegal removal, loss, theft, or similar causes, the operator must pay the shortfall in import taxes and fees; if the cargo is carried by a customs-approved forwarding business, that forwarding business must pay instead.

If a foreign country discriminates against Taiwanese exports, the Ministry of Finance may impose an additional retaliatory tariff on goods from that country when they enter Taiwan, in addition to ordinary customs import duty.

Import duties or tariff quotas may be increased or decreased within set limits, and the adjustment period is limited to one year.

For certain imported goods, tariffs may be increased, tariff quotas set, or additional tariffs imposed under trade remedy or special safeguard measures.

進口貨物逾期未報關的，從報關期限屆滿次日起按日加徵滯報費每二百元；滿二十日仍未報關的，海關可變賣貨物。

逾第四十三條所定繳稅期限未納稅者，從期限屆滿次日起按欠繳稅額每日加徵萬分之五的滯納金；滯納金加徵滿三十日仍未納稅的，改依前條第二項處理。

海關調查時，被調查人不得規避、妨礙或拒絕提供資料、到場備詢或配合調查；違反者會被處新臺幣3,000元至30,000元罰鍰。

相關納稅義務人或現貨物持有人，應在稅款繳納證送達翌日起14日內繳納應繳關稅；逾期不繳的，依第74條第1項處理。

逾期未繳的應繳或追繳關稅，會按日加徵滯納金；若依法移送強制執行則另依規定辦理，且滯納金不得超過原欠繳或記帳稅額的15%。

If a person violates Article 59(2) by moving bonded-factory products, duty-exempt raw materials, or certain self-use machinery/equipment into the taxable area, the act is treated as smuggling import and punished under the customs anti-smuggling rules.

外銷品原料的記帳稅款如果不能在期限內申請沖銷，就要立刻補繳，並自記帳次日起按日加徵滯納金；滯納金以原記帳稅額15%為上限。

法人、合夥或非法人團體解散清算時，清算人要在分配剩餘財產前，依順序先清償法定項目；若違反，清算人要對未清償款項負繳納義務。

This provision is deleted.

Operators in customs-related businesses who violate the specified rules on computer-linked or electronic customs data procedures may be warned or fined by customs, and may be ordered to correct the violation.

經營通關資料傳輸業務的通關網路業者，若違反相關營運、收費、營業時間或管理規定，財政部可警告、罰鍰，並要求限期改正。

載運客貨運輸工具負責人或其所屬運輸業者，若違反指定的轉運、轉口、進出口通關申報與管理規定，海關可警告、罰鍰，並可命限期改正。

承攬業者違反特定申報、通關或管理規定時，海關可警告、罰鍰，並可命限期改正。

Designated operators who violate the Article 14(3) rules on transshipment/transit-goods declaration, customs clearance, or management may be warned or fined, may be ordered to correct by a deadline, and may face repeated penalties and a suspension of transshipment/transit business for up to six months.

違反報關規定的報關業者或專責報關人員，海關可先警告、處罰鍰，並可命限期改正；屆期未改正可按次處罰，嚴重或屢犯時還可停止業務或廢止登記／證照。

保稅運貨工具所有人違反指定辦法相關規定時，海關可警告、罰鍰，並可命限期改正；未改正者可按次處罰，屢次未改正者還可停止裝運貨物或廢止登記。

Cargo warehouse and container freight station operators who violate the listed customs-handling, storage, movement, declaration, or management rules may be warned or fined by customs.

經海關核准實施自主管理的業者，若違反相關辦法中關於應辦事項、專責人員資格、任務或人數的規定，海關可警告或裁罰新臺幣6,000元至30萬元，並可命其限期改正。

經營快遞業務的業者若違反快遞貨物通關相關規定，海關可警告、罰鍰，並可要求限期改正。

If a customs-approved self-seal user violates the rules on self-seal categories, verification standards, scope, calibration, or management, customs may suspend use for up to one year; if the violation is serious, customs may revoke the permit and the operator may not reapply for one year.

保稅倉庫業者違反指定辦法規定時，海關可以警告、罰鍰，並可要求限期改正。

保稅工廠業者違反相關辦法時，海關可警告、處新臺幣6,000元以上3萬元以下罰鍰，並可命限期改正。

關稅、滯納金、滯報費、利息、罰鍰或應追繳之貨價，原則上自確定翌日起五年內未徵起就不再徵收；已移送執行等情形有例外。

物流中心業者違反指定規定時，海關可警告、處新臺幣6,000元至30,000元罰鍰，並可要求限期改正。

If a duty-free shop operator violates the listed regulations, customs may warn them, fine them, and order correction.

辦理外銷品沖退稅的廠商若違反相關原料關稅計算或記帳沖銷規定，海關可以停止其記帳，最長六個月。

符合條件的業者若欠繳稅款、規費或罰鍰，海關可以用其已繳保證金抵繳；不足時，海關可通知補足，逾期未補足的，還可能被停止經營或廢止登記。

If imported or exported goods involve smuggling or other unlawful tax evasion, the matter is handled under the Customs Anti-Smuggling Act and other relevant laws.

納稅義務人未在限期內繳納本法所列款項時，將依法移送強制執行。對部分款項有異議時，可依相關復查程序處理；在申請復查後，得提供相當擔保以申請暫緩移送強制執行，且某些情況下可免再提供擔保。

對不得進口的貨物，海關可要求納稅義務人限期退運；必要時也可變賣或銷毀貨物，並可在符合條件時沒入保證金或追繳貨價。

Deleted provision.

關稅納稅義務人、貨物輸出人及其關係人，應自進出口貨物放行之翌日起，保存與進出口貨物有關的紀錄、文件、會計帳簿及相關電腦檔案或資料庫等資料五年。

Under this Act, tax amounts to be additionally collected may be exempt if they are at or below the amount announced by the Ministry of Finance.

Chapter 1: General provisions.

This chapter is titled “Execution.”

This provision is a chapter heading: “Chapter 7 — Supplementary Provisions.”

This chapter is titled “Customs Clearance Procedures.”

This section is titled “Customs Declaration and Inspection.”

Section heading: “Tax-paid price.”

This section is titled “Tax Payment Deadlines and Administrative Remedies.”

This chapter is titled “Tax Preferential Treatment.”

This provision is a section heading for “Exemption.”

This provision is a section heading: “保稅”.

This chapter is titled “Tax Refunds.”

This chapter concerns special tariffs.

This chapter is titled “Penalties.”