《關稅總局》復進口統計代碼
復進口統計代碼
納稅辦法
Duty Treatment
復進口 Re-Imports
(一)應列統計之復進口貨物 Re-imports Included in Trade Statistics
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55 |
國貨退回或自由港區事業輸往國外貨物因故退回進儲自由港區事業不再出口 |
Goods exported from domestic or by the free port enterprise before and then returned but not for being re-exported |
修訂 |
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代 碼 |
代 碼 意 義 |
英 文 說 明 |
備註 |
(二)免列統計之復進口貨物 Re-imports excluded in trade Statistics
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99 |
復進口之貨物 |
Goods re-imported |
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1.國貨或自由港區事業輸往國外貨物退回修理、保養、掉換後再出口 |
Goods exported from domestic or by the free port enterprise before and then returned for repair, maintenance or replacement in order to be re-exported |
修訂 |
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2.貨物於出口後一年內，或於財政部核定之日期前原貨復運進口者，如展覽品、遊藝團體服裝及道具、租賃品、盛裝貨物之容器等 |
Articles such as exhibition goods, costumes and paraphernalia for entertainment, leased goods, container for packing, goods for testing or etc., re-imported from abroad within one year from the date of their exportation or within a time limit permitted by the Ministry of Finance |
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3.使用貨品暫准通關證貨品 |
Goods under cover of an A. T. A. carnet |
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