Ⅴ . GENERAL RULES OF THE CUSTOMS IMPORT TARIFF

一、本稅則各號別品目之劃分，除 依據本稅則類、章及其註，各 號別之貨名及解釋準則之規定 外，並得參據關稅合作理事會 編纂之「國際商品統一分類制 度（HS）註解」及其他有關文 件辦理。

1. The classification of articles in the heading of the nomenclature is governed by the notes of Sections & Chapters, the description of headings and Rules for the interpretation of the nomenclature. Besides, it may also make reference to “Harmonized Commodity Description and Coding System Explanatory Notes” compiled by the Customs Cooperation Council, and to other relative documents.

二、關稅依本稅則由海關從價或從 量徵收。

本稅則稅率分為 3 欄。第 1 欄之稅率適用於世界貿易組織 會員，或與中華民國有互惠待 遇之國家或地區之進口貨物。第 2 欄之稅率適用於特定低度開 發、開發中國家或地區之特定進 口貨物，或與我簽署自由貿易 協定或經濟合作協議之國家或 地區之特定進口貨物。不得適用

第 1 欄及第 2 欄稅率之進口貨

物，應適用第 3 欄稅率。

進口貨物如同時得適用第 1

欄及第 2 欄稅率時，適用較低

之稅率。

適用第 1 欄或第 2 欄稅率之 國家或地區，除與中華民國簽 署條約、自由貿易協定、經濟合 作協議應送請立法院審議外，

由財政部會商有關機關報行政 院核定後，送請立法院查照。第 二項有關低度開發國家名單依 聯合國低度開發國家準則辦理。

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 Least Developed Countries 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 or second columns, unless

they have signed treaty, Free Trade Agreement

or Economic Cooperation Agreement with the

Republic of China, the Executive Yuan shall

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. The List of Least Developed Countries referred to in Paragraph Two shall be pursuant to The Criteria for the Identification of the LDCs set up by the United Nations.

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 府依法完成批准及公布程序之 條約、協定或經濟合作協議所 訂適用情形及稅率不同者，採 最低者為準。

6. If the application of tariff classification and rate of this Nomenclature is not the same as the application of the condition and the rate prescribed by the treaty, agreement or Economic Cooperation 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.

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 nomenclature