【電傳媒-記者吳富正、黃素慧／2020.06.04.高雄報導】
關務署高雄關發現近來有業者報運進口「點膠機」，申報貨品分類號列第8486.20.00.90-4號「其他製造半導體裝置或積體電路之機器及器具」，第1欄稅率免稅。經審核結果，並依據國際商品統一分類制度註解(簡稱HS註解)之詮釋，該點膠機非屬第8486節所屬貨品，應改歸列貨品分類號列為第8479.89.99.99-4號，按第1欄稅率4％核課計稅。
高雄關說明，依據2017年版HS註解第8486節之詮釋：「本節包括……(B)製造半導體元件或積體電路之機器及器具，本組包括……(1)薄膜成型設備……(2)摻雜設備……(3)蝕刻與剝離設備……(4)微影設備……(5)晶圓顯影設備……」，該貨物經參考業者之說明係為具有獨特功能(點膠)之機器，非屬前揭註解內之製造半導體元件或積體電路之機器及器具，依據HS註解第8479節之詮釋，應歸列貨品分類號列第8479.89.99.99-4號「其他第8479節所屬之機械」。
高雄關呼籲，業者報運此類貨品進口時，應依據前揭HS註解正確申報貨品分類號列，如對貨物之貨品分類號列或相關輸入規定有疑問，可於貨物進口前依進口貨物稅則預先審核實施辦法，備齊進口貨物稅則預先審核申請書等文件（請至財政部關務署入口網首頁＞資訊匯流＞資料下載＞書表下載＞進口業務）向進口地海關申請進口貨物稅則預先審核，以加速通關並有助減少徵納雙方爭議。
【財政部關務署高雄關】https://kaohsiung.customs.gov.tw/
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高雄市鼓山區捷興一街3號(07)561-3251／0800-711-209
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