《關稅總局》進口統計代碼

31

稅款繳現

Duty levied

32

外銷品原料稅款繳現

Duty levied on raw materials imported for manufacture of export goods

33

機器設備延期或分期繳稅，獎參條例分期繳稅

Duty leviable on machinery and equipment on which payments have been deferred or made by instalments, Duty leviable by instalment according to the statute for Encouragement of Private Participation in Transporation Infrastructure Projects.

修訂

34

刪除

35

內銷補稅

(包括盤差補稅)

Repayment of duty for domestic consumption (including for short inventory)

36

原免稅進口貨品因轉讓而補稅

Duty levied on goods previously accorded duty-free treatment but eventually disposed of to private persons or concerns

37

 刪除

38

按租賃或使用費課稅（未滿一年）

Duty levied in accordance with rental or royalty (less than one year)

39

按修理、裝配費課稅（包括免費修理）

Duty levied in accordance with repairing, assembling or processing cost (including free repairs)

代　碼

代　碼　意　義

英　　文　　說　　明

備註

3A

稅款暫緩繳現

Duty deferred

3B

完稅價格增（減）估

Customs value adjusted upward or downward

3E

按租賃費或使用費課稅(一年或一年以上）

Duty levied in accordance with rental or rotalty (one year or over)

3F

按加工費課稅

Duty levied in accordance with processing Cost

3K

稅款繳現，但貨物稅擔保記帳

Duty levied, but commodity tax recorded under customs acceptable guarantee

3M

禮物、貨樣及廣告品

Gifts, samples of commercial goods and advertising matters

41

外銷品原料稅款擔保記帳

Duty leviable on raw materials recorded under customs acceptable guarantee

42

外銷品原料稅款具結記帳

Duty leviable on raw materials recorded under cargo owner's guarantee

49

其他記帳

（41，42除外)

Duty recorded under Government Authority (other than 41 and 42)