A.報關行應特別注意的部份:
1.如以前即有該進口品之進口案例時， 應調出以前之進口檔案， 比對: 進口品之品名、 規格、 材質、 和產地、 HS稅號、
進口稅率，和此次進口資料是否相同或是有任何差異， 需查清楚差異之合理性，。
2.是否進口時，採用工業局 / 教育部 / 國防部 / 衛生署 /環保署 開立之免稅證明函， 注意應於報關之前就需已提出申請，
報關同需檢附正本函同時核驗免稅? 或是先押款放行提貨後，事後再憑正本函申請核退押款?
3.進口時是否需申請進口證明做為投資抵減申請用途?
4.如需辦理出口沖退稅之進口原料案件(關稅5%(含)以上)，應申請進口副報單，並於納稅辦法欄(報單第38欄)應入代碼”32” 。
5.確認產製國別: 由臨近之香港、 日本/石桓島、 韓國、 新加玻、 越南、泰國、 菲律賓等國起運之進口品， 應再次和進口廠
該商確認貨品之生產國為何， 以免因報關後錯誤的產地申報，且又該項貨物屬大陸產製品不得進口之管制時，被海關依緝
私條例沒入該貨物， 並加罰1~5倍之罰鍰。
6.如產地為:中國大陸貨時，應查詢進口管制規定欄中是否有”MWO”之不准進口限制，或是”MP1”之允許部份進口之限制。
7.於 I/V.P/K.B/L上逐一於每一分頁上批註幾分之幾及總頁數、 及TOTAL AMOUNT、. 及總數量。
8.再次的對.I/V+P/K+B/L 確實交叉比對此三份文件之: .品名、 .總數量、 總毛重量、.總件數都需一致;
9.進口貨物如為CFS 貨時，需須於產品外包裝上標示嘜頭，而嘜頭標示需:
a.盡量避開中文字標示，如不得以應採BIG-5標準碼傳輸或採C2補單通關或採向通關網路公司預先身請封包內容證明 等三式
其一處理
b.報關前應先查明是否拆櫃，且是標示嘜頭否其麥頭? 及進倉數量是否相符?.
B.國貨退運時進口商應特別注意的部份
國貨出口後因故退運時進口商於處理進口單據時應特別注意事項.
國貨出口後, 因故退運時, 如符合下列要件則進口時可以免稅進口:
一.時間限制:
a.若為一般國貨, 則需符合自出口放行日起算三年內進口.
b.若為展覽品時, 則需符合自出口放行日起算一年內進口.
二.需於原出口報單中有文字表明經查驗退運進口品一致, 否則即需依章課稅.
進口報單第 "38" 欄納稅辦法之進口納稅辦法 及 復進口納稅辦法 代碼, 並循下列原則選取:
a.如進口品有當初之出口報單供核銷, 且符合上列 "一" 項之時間限制時.
1.進口品進口後不再出口情況下.
可以選取 "55" 表示: 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,
Ⅰ. 缺點為: 則當初出口時. i. 若有沖退進項(貨)及5%營業稅時, 則國稅局會於進口後 追繳回當初出
口時已沖退之該進項(貨)及5%營業稅.
ii.如當初出口時, 有申請第3聯退稅副報單時, 則應待海關清查及補繳
回出口之已沖退稅款及利息後, 始得放行, 較會增長通關作業時間.
會計解套: 若貨物將來可能因故要再行出口時, 則需在以該最早先地一次出口之進項發票, 沖退
進項(貨)及5%營業稅.
Ⅱ.優點為: i. 進出之間沖抵, 會計帳方便.
ii.可以不用於海關押款進口關稅 (依進口品之稅率) 及 5%營業稅, 並限於進口放行日起6
個月內 (或得允許申請後延長一次6個月) 一定要出口, 否則該押款沒入.
iii.若貨物將來可能因故要再行出口時, 不需依關稅法調進口報單核銷, 節省通關成本.
2.進口品進口後再出口情況下.
可以選取 "99" 表示: 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
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
3.使用貨品暫准通關證貨品
Ⅰ. 缺點為: i. 需核銷當初之出口報單 通關速度比較慢,
ii.若貨物未於時限內 (於進口放行日起6個月內 (或得允許申請後延長一次6個月) )再出口
或 未自行補納當初出口之時 已(若有)沖退進項(貨)及5%及營業稅時, 會面臨罰鍰與補
徵滯納金.
iii.若貨物將來於時限內要再行出口時, 則需依關稅法調進口報單核銷, 會增加通關成本..
iv.若貨物將來於時限內因故改為不要再行出口時, 則需依關稅法調進口報單變更通關方式,
會增加通關成本..
iiv.如當初出口時, 有申請第3聯退稅副報單時, 則應待海關清查及補繳回出口之沖退稅款
及利息後, 始得放行, 較會增長通關作業時間.
Ⅱ.優點為: 則當初出口時 若有沖退進項(貨)及5%營業稅時, 則國稅局於進口後, 不會追繳回當初出
口時已沖退之該5%營業稅, 但是該進口品須於時限內 (於進口放行日起6個月內 (或得允
許申請後延長一次6個月) )再出口 .
否則需依關稅法調進口報單變更通關方式, 自行補納當初出口之時 已(若有)沖退進項(貨)
及5%營業稅時, 以避免會面臨罰鍰與補徵滯納金之窘境.
故若採本項申報時 其考量點為該進口品於當初出口時: i. 當初出口之時, 有無已(若有)沖退進項(貨)及5%營業稅.
- 當初出口時, 有無申請第3聯退稅副報單時, 及沖退稅款.
a.如進口品無當初之出口報單供核銷, 或未能符合上列 "一" 項之時間限制時.
1.進口品進口後不再出口情況下.
則會面臨: a.如當初出口時, 有申請第3聯退稅副報單時, 則應待海關清查及補繳回出口之充退稅款及利息, 或
b.應繳納進口關稅(依進口品之稅率) 及 5%營業稅情況, 則其納稅辦法比照洋貨進口. 擇下之一申報
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進 口 (產地為:台灣時) Imports
(一)繳現 Duty levied
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代 碼
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代 碼 意 義
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英 文 說 明
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業務主辦單位
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備註
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31
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稅款繳現
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Duty levied
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32
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外銷品原料稅款繳現
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Duty levied on raw materials imported for manufacture of export goods
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33
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機器設備延期或分期繳稅，獎參條例分期繳稅
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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
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修訂
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38
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按租賃或使用費課稅（未滿一年）
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Duty levied in accordance with rental or royalty (less than one year)
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39
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按修理、裝配費課稅（包括免費修理）
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Duty levied in accordance with repairing, assembling or processing cost (including free repairs)
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3A
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稅款暫緩繳現
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Duty deferred
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3E
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按租賃費或使用費課稅(一年或一年以上）
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Duty levied in accordance with rental or rotalty (one year or over)
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3F
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按加工費課稅
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Duty levied in accordance with processing Cost
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代 碼
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代 碼 意 義
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英 文 說 明
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業務主辦單位
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備註
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3K
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稅款繳現，但貨物稅擔保記帳
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Duty levied, but commodity tax recorded under customs acceptable guarantee
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3M
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禮物、貨樣及廣告品
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Gifts, samples of commercial goods and advertising matters
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3V
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自由貿易港區受託加工、修理、檢驗、測試後輸往課稅區或保稅區（輸往課稅區者以添加之未稅或保稅貨物課徵稅費）
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Goods, after its contracted processing, repairing, inspecting or testing in Free Trade Zones, transported to a tax zone or a bonded area. (if there is duty-unpaid or bonded goods, added to the said goods being transported to a tax zone, are subject to customs duty and relevant taxes.)
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關稅總局保稅退稅處
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新增
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(二)記 帳 Duty recorded
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49
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其他記帳
（41，42除外)
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Duty recorded under Government Authority (other than 41 and 42)
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(三)免 稅 Duty-free
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50
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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）
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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)
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關稅總局保稅退稅處
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修訂
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51
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稅則增註免稅
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Goods passed duty-free as per the additional notes of tariff
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關稅總局徵課處
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修訂
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52
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機器設備免稅，獎參條例免稅
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Machinery and equipment accorded duty-free treatment, Duty-free treatment according to the Statute for Encouragement of Private Participation in Transportation Infrastructure Projects
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53
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其他一般免稅
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Others (other than 51, 52, and goods admitted duty-free under Government Authority)
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專案免稅
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Goods admitted duty-free under Government Authority
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5A
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總統、副總統應用物品
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Articles imported for the use of the President and the Vice President of the Republic of China
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5B
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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
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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
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5D
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駐外人員任滿回國所攜帶自用物品
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Articles for personal use brought in by government officials returning from abroad on expiry of their terms of office
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5E
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外交郵袋
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Diplomatic pouch
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5F
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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
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Arms and ammunition, military equipment vehicles, vessels, aircraft and accessories thereof, and supplies imported solely for military use by military authorities and armed forces
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5H
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辦理救濟事業之政府機構或公益、慈善團體進口或受贈之救濟物資、政府機關為緊急救難自行進口或受贈之器材與物品及外國救難隊人員為緊急救難攜帶進口之裝備、器材、救難動物與用品
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Relief articles imported by or donated to government agencies or public welfare and charity societies engaged in the conduct of relief work; or equipment and articles imported by or donated to government agencies for emergency aid, as well as imported equipments, apparatus, disaster rescue animals and goods carried by foreign rescuers for the purpose of emergency or disaster rescue
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5K
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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
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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
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5L
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專賣機構進口供專賣之專賣品
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Monopoly goods imported by monopoly agencies solely for monopolized sales
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5M
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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
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Advertising matter and samples of no commercial value or under duty-free ceilings imported for free distribution
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5N
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中華民國漁船在海外捕獲之水產品
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Fishery and sea products caught at sea by fishing boats of the Republic of China
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5P
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一般旅客自用行李
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Personal effects of general passengers for their own use
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5R
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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）
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Personal effects of special passengers for their own use（including government officials, people's representatives of central government, officials abroad, and students returning after studying aboard）
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5T
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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
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Petty gift parcels to individuals imported by post, within the scope defined by the Ministry of Finance
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5U
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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）
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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
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新增
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5W
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原子能設備免稅
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Equipment for use of Atomic energy
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5X
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促產條例免稅
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Machine equipment imported duty-free in accordance with Statute for Upgrading Industries
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新增
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5Y
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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
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Admitted duty-free machinery equipment imported by enterprises of Science Park, Export Processing Zone, or Agricultural Biotechnology Park
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關稅總局保稅退稅處
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修訂
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5Z
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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
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Goods imported duty-free by business unit in KINMEN、MATSU or PENG HU and sold locally
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54
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賠償及掉換進口免稅
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Goods imported duty-free for compensation and replacement its original shipment which has been dutypaid
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56
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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
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Raw materials imported by Bonded Factories, or enterprises of Export Processing Zone, Science Park, Agricultural Biotechnology Park for the manufacture of export products
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關稅總局保稅退稅處
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修訂
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5C
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加工出口區區內事業進口轉運用貨品、科學工業園區園區事業、農業科技園區園區事業進口貿易用成品
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Trade goods imported by enterprises of Export Processing Zone, Science Park or Agricultural Biotechnology Park, admitted duty free
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新增
95.11.8
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57
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補運進口免稅
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Goods imported duty-free for replenishment
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58
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免列統計之免稅貨物
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Goods imported duty-free excluded in trade statistics
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1.外國政府或團體贈送之勳章、獎品
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Medals and commendations confered by foreign governments or organizations
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2.公私文件
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Official and private documents
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3.紙幣、有價證券等
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Paper currency, securities, etc.
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4.撈獲沉沒之船舶、航空器及其器材
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Wrecked vessels and aircraft and their equipment salvaged from the sea
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5.待解體之中華民國船隻之固定設備
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Fixed component of ships of the Republic of China registry to be dismantled
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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
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Fuel and materials solely for the use of ships, aircraft or other means of conveyance engaged in international trade
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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)
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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)
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8.不屬貿易範圍內之貨品
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Articles which are not objects of trade
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9.使用貨品暫准通關證貨品
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Goods under cover of an A. T. A. carnet
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59
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其他專案免稅
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Others admitted duty-free under Government Authority
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9A
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自由港區事業自國外進儲供營運之貨物
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Goods entered and stored by the free port enterprise from overseas for its operation
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關稅總局保稅退稅處
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新增
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9B
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自由港區事業自國外進儲自用機器、設備
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Machinery or equipment entered and stored by the free port enterprise from overseas for its own use
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關稅總局保稅退稅處
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新增
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9C
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自由港區事業自國外進儲消耗性物料
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Consumable materials entered and stored by the free port enterprise from overseas
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關稅總局保稅退稅處
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新增
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9D
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自由港區事業自國外進儲維修貨物
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Goods for repairing entered and stored by the free port enterprise from overseas
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關稅總局保稅退稅處
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新增
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9E
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自由港區事業免稅貨物運往課稅區或保稅區修理、檢驗、測試
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Duty-free goods of the free port enterprise transported to a tax zone or a bonded area for repair, test or inspection
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關稅總局保稅退稅處
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修訂
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9F
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自由港區事業免稅貨物運往課稅區或保稅區委託加工
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Duty-free goods of the free port enterprise transported to a tax zone or a bonded area for contracted processing
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關稅總局保稅退稅處
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修訂
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9G
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離島免稅購物商店新台幣3萬元（含）以下免稅
（限使用於D2報單）
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The code is used for the D2 Declaration of the duty-free shops in offshore islands only.Duty exempted on goods not exceeding the value of NT$30,000.
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關稅總局保稅退稅處
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新增
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2.進口品進口後要再出口情況下.
Ⅰ. 如進口商願意繳稅後 ,出口不再退稅時, 如上比照 "1.進口品進口後不再出口情況下" . 則會面臨:
- 如當初出口時, 有申請第3聯退稅副報單時, 則應待海關清查及補繳回出口之沖退稅款及利息, 或并
- 應繳納 進口關稅(依進口品之稅率) 及 5%營業情況,
則其納稅辦法比照洋貨進口. 擇之一申報.
Ⅱ.如進口商採取繳押或具結放行方式時, 擇下之一申報.
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(四)繳押或具結放行 Goods Released Under Deposit or
Consignee's Guarantee
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代 碼
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代 碼 意 義
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英 文 說 明
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業務主辦單位
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備註
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61
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稅則未決
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Tariff classification unsettled
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62
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估價未決
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Valuation unsettled
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63
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配額或SSG未決
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新增
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64
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貨物稅未決
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Commodity tax unsettled
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65
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預估稅捐
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Duty estimated in advance
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67
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待補減、免關稅案件(不含展覽品) (免收推廣貿易服務費)
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Pending preduction of permits for duty reduction or exemption (excluding articles for exhibition) (without trade promotion fee)
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68
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待補輸入許可證
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Import permit to be presented
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69
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待補減、免關稅案件(不含展覽品)(應收推廣貿易服務費)
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Pending preduction of permits for duty reduction or exemption (excluding articles for exhibition) (with trade promotion fee)
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70
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待補記帳手續
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Formalities for recording duty to be completed
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71
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國貨待復運出口
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To be exported for returning abroad
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72
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具結放行
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Released under consignee's guarantee
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74
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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。
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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
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關稅總局保稅退稅處
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新增
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79
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其他
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Others
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(五)其 他 Others
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90
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三角貿易
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Triangular trade
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91
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扣押貨物
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Goods detained
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92
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放棄貨物
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Goods abandoned
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93
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拍賣所得價款繳稅(含變價買回)
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Duty procured from auction proceeds (Including goods which are bought back by the consignee at the customs value of the goods)
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94
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退運貨物
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Goods returned abroad
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代 碼
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代 碼 意 義
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英 文 說 明
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業務主辦單位
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備註
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95
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逾期貨物 (包括逾期不報關、逾期不繳稅、逾期不退運等)
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Overdue cargo (including overdue declaration, delinquent duty payment, overdue returning abroad, etc.)
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97
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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）
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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
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修訂
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98
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進儲保稅倉庫或物流中心之保稅貨物
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Goods included in Declarations D6 & D8 for entry in bond
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99
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其他
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Others
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國貨退運發生的情況,
其一. 為國貨出口後, 已由收貨人自運送人處卸載領回貨物後, 因故需退運, 則此時無運送人需預先自託運人處回收運送單據
情況, 故較為單純.
其二. 倘若國貨於起運後, 於運交收貨人之前, 託運人因故需退運回本國時, 則涉及運送單據之預先回收後, 運送人才願意辦
理退運手續之情況時, 權益人應自保本身單據之安全, 以免因預先交出原出口運送單據給運送人後, 運送人藉故不退運
原出口貨, 而造成進口權益人之無謂損失情況產生.
