產業新聞   標題: 海關稅則增註減免關稅之應徵貨物稅貨物，後轉讓或變更用途時依法補繳或補徵關稅並處罰鍰時，免一併補繳或補徵差額貨物稅及處罰   本文: 依海關進口稅則增註規定減、免徵關稅之應徵貨物稅貨物，進口時既已依法代徵貨物稅者，嗣後轉讓或變更用途時，依法補繳或補徵關稅並處罰鍰時，依照財政部規定，免一併補繳或補徵差額貨物稅及處罰。 海關進口稅則附則三、規定「本稅則有條件課稅、減稅或免稅之品目，其條件在有關各章內另加增註規定」，例如稅則第85章增註四，為防制空氣污染，防治水污染，防制噪音，防制振動，監測、檢驗環境及清理廢棄物，輸入歸屬本章之機（儀）器設備（零、配件在內），畜牧業及農民以經行政院農業委員會證明用途屬實；符合工廠管理規定之製造業以經濟部證明用途屬實；其他使用機構以經行政院環境保護署證明用途屬實者免稅。 類此稅則增註免稅之進口貨物，在使用期間之用途及資格等由進口地海關負責查核。如有因轉讓或變更用途致與減免關稅之條件不符者，原進口時之納稅義務人或現貨持有人應自事由發生之翌日起30日內，向原進口地海關「按轉讓或變更用途時之價格與稅率」補繳關稅。逾期，海關除補徵關稅外，並處以應補稅額一倍之罰鍰。 由於前開關稅之補徵係以減免稅原因消失時貨物之價格為稅基，而營業稅之計徵係以進口當時貨物之價格為考量，此兩者課徵時間與基準並不相同，依財政部規定，免一併補繳或補徵差額營業稅及處罰。基於同樣法理，對於依稅則增註免徵關稅進口之海關代徵貨物稅貨物，嗣後轉讓或變更用途時依法補繳或補徵關稅並處罰鍰者，亦比照辦理，免一併補繳或補徵差額貨物稅及處罰。 (英文版)According to regulations of Additional Notes of Customs Import Tariff, the duty reduction or exemption goods subject to Commodity Tax collection, shall pay duty to Customs or both duty made up and sentenced to a fine after a transfer of ownership or a change in their use, shall be exempted from paying the short Commodity Tax or both the short Commodity Tax made up and sentenced to a penalty since the Commodity Tax had been collected in their importation. The Keelung Customs office quoted the approval of the Ministry of Finance as saying. 　Article 3 in the Additional Rules of Customs Import Tariff records that “For items subject to conditional duty reduction or exemption, the qualifying conditions are separately laid down in the Additional Notes in the Chapters concerned”. For example, the Additional Notes IV of Chapter 85, Machinery, equipment and instruments (including parts and accessories) under headings in this Chapter, imported for prevention of air pollution, water contamination, noise or vibration, or for environmental inspection and test or wastage disposal, are free of duty, if covered by a certificate issued by the Council of Agriculture, Executive Yuan to the effect that they are imported by livestock raisers or farmers, or covered by a certificate issued by the Ministry of Economic Affairs to the effect that they are imported by qualified manufacturers, or , in the case of other importing organizations, covered by a certificate issued by the Environmental Protection Administration, Executive Yuan. 　In cases where such goods listed in the Additional Notes of Import Tariff imported are under duty reduction or exemption with a subsequent deviation from duty reduction or exemption conditions on account of a transfer of ownership or a change in their use, the original duty-payer or the present holder of such goods shall pay duty to Customs at the port of importation within thirty days following the date of the transfer of ownership or the change in the use of the goods imported; the import duty levied shall be based on the value and tariff rate applicable at the time when such a transfer or change occurred.   2006-5-15  ( 基隆關稅局 )        相關網站連結   免付費服務電話： 0800-055118