【電傳媒-記者吳富正、蔡佳芬／2020.08.07.高雄報導】
關務署高雄關表示，邇來有業者報運進口座椅用氣壓棒，申報稅則號別第9401.90.90號「其他座物之零件」，第1欄稅率0%，經審核結果該貨物進口態樣可分為完整之卑金屬氣壓棒、氣壓棒之棒蕊或外管，用於調整座椅之高度，屬一般用途卑金屬材料所製之附屬配件及架座，應歸列稅則號別第8302.42.00號「其他架座、配件及類似品，適合用於家具者，卑金屬製」，按第1欄稅率5%核課計稅。依據國際商品統一分類制度註解(下稱HS)第94章章註1(d)：「本章不包括：……(d)第15類類註2所述一般用卑金屬製零件（第15類）……。」及第15類類註2：「本類中所稱『一般用零件』係指：……(c)第83.01、83.02、83.08、83.10 節所列之物品……。」之規定，氣壓棒屬一般用卑金屬製零件；再參酌HS第8302節之詮釋、美國及歐盟等海關分類案例意旨，該貨物應歸列稅則號別第8302.42.00號。
高雄關呼籲，業者報運此類貨品進口時，應依據前揭HS註解正確申報稅則號別，如對貨物之稅則號別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FB」https://www.facebook.com/KHHcustoms/
高雄市鼓山區捷興一街3號(07)561-3251／0800-711-209
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