欄稅率之國家或地區，

除與中華民國簽署條約、協定或經濟 合作協議者外，由財政部會商有關機 關報行政院核定後，送請立法院審 議。

2. Customs duty shall be collected by Customs either on ad valorem basis or on a specific basis in accordance with the Customs Import Tariff.

The rate of this Nomenclature is divided into three columns. The first column applies to goods imported from WTO members or from countries or areas that have reciprocal treatment with the Republic of China. The second column applies to the specified goods imported from the specified underdeveloped or developing countries or areas, or from those countries or areas which have signed Free Trade Agreement or Economic Cooperation Agreement with the Republic of China. When there is no suitable rate in the first and second columns for the imported goods, the rate in the third column shall apply.

If imported goods are subject to both the rates in the first and second columns at the same time, then the lower one shall apply.

Countries or areas subject to

application of the rates in the first column

shall be listed by the Ministry of Finance

after consulting with other government

agencies concerned and be reported to the

Executive Yuan for approval. The

Executive Yuan shall then notify the

Legislative Yuan of its approval for

information.

Countries or areas subject to application of the rates in the second column, unless they have signed treaty, agreement or economic cooperation agreement with the Republic of China, shall be listed by the Ministry of Finance after consulting with other government agencies concerned and be reported to the Executive Yuan for approval. The Executive Yuan shall then notify the Legislative Yuan for screening.

三、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。如須經主管機關出具證明者，

得由該主管機關委任所屬下級機關 或委託不相隸屬之行政機關執行之。

3.For items subject to conditional duty reduction or exemption, the qualifying conditions are separately laid down in the Additional Notes in the Chapters concerned. If verification by the competent authorities is needed, it may be issued from a subordinate department which is authorized by the authorities, or from any other government agency not related to the authorities.

四、實施關稅配額之貨品，其數量及配 額內稅率，依本稅則各章之有關增註 或第 98 章規定辦理；配額外稅率適 用各該貨品所屬第 1 章至第 97 章稅 則號別之稅率。

適用配額內稅率之對象，由財政 部 會 商 有 關 機 關 後 報 請 行 政 院 核 定，並由行政院函請立法院查照。

4. For the products that are subject to a tariff rate quota, the quantity and rate shall be allocated according to the related chapter additional notes or the rules prescribed in chapter 98 ； the others according to the rules prescribed in chapters1 to 97.

The countries or areas that are subject to a tariff rate quota will be listed by the Ministry of Finance after consulting with other government agencies concerned and be reported to the Executive Yuan for approval. The Executive Yuan shall then notify the Legislative Yuan of its approval for information.

五、旅客攜帶自用行李以外之應稅零星 物品，郵包之零星物品，除實施關稅 配額之物品外，按 5％稅率徵稅。

5. Except for the products that are subject to a tariff rate quota, dutiable miscellaneous articles besides personal effects carried by incoming passengers and miscellaneous articles imported by postal parcels, are dutiable at the rate 5% ad valorem.

六、本稅則稅率之適用與經我國政府依 6. If the application of tariff classification

and rate of this Nomenclature is not the

低者為準。 the agreement as ratified and promulgated by our government, the lowest rate will be adopted.

七、本稅則應繳稅額，以新臺幣計算。 7.The duty amount of the Nomenclature

shall be calculated in the currency of New

Taiwan Dollar.

陸、海關進口稅則解釋準則

Ⅵ. GENERAL RULES FOR THE INTERPRETATION OF THE CUSTOMS IMPORT TARIFF

海關進口稅則貨品之分類應依下列原 則辦理：

Classification of goods in the