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高雄關提醒業者正確申報[點膠機]貨品分類號列以加速通關@電傳媒

Posted On By 吳 富正

【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/

財政部關務署高雄關FBhttps://www.facebook.com/KHHcustoms/

高雄市鼓山區捷興一街3號(07)561-3251/0800-711-209

吳 富正
2udn011@gmail.com

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