海關認定進口貨物原產地作業要點 第 14 條

白話解讀

根據海關認定進口貨物原產地作業要點第14條，當進口貨物經由送請駐外單位協查後，海關認定這些貨物並未涉及虛報產地的情況下，如果納稅義務人再度進口同一國外出口商或製造商提供的相同貨物，除非存在其他足以懷疑虛報產地或另有具體事證的情況，或者主管機關規定需要查證產地的品目等特定情況，海關可以直接按照貨物的產地標示或原申報來認定貨物的產地，而不再進行進一步的查證。 Misrepresentation of the origin of imported goods is subject to legal consequences in Taiwan. The Customs Administration, Ministry of Finance, has established operational guidelines for determining the origin of imported goods. According to Article 14 of the Operational Guidelines for Determining the Origin of Imported Goods, if the Customs determines that there is no misrepresentation of the origin of imported goods after requesting assistance from overseas offices, the Customs may rely on the country of origin indicated on the goods or the original declaration to determine the origin without further verification, unless there are other evidence to suspect misrepresentation or specific circumstances requiring verification of origin specified by the competent authority. For example, if an importer in Taiwan imports goods from a foreign exporter or manufacturer, and there is no evidence of misrepresentation of origin, the Customs can rely on the country of origin indicated on the goods or the original declaration to determine the origin without further verification. However, if there are any suspicious circumstances or specific requirements for verifying the origin of certain products specified by the competent authority, the Customs may need to conduct further investigations or request additional evidence. Importers should ensure the accuracy of their declarations and be aware of the regulations regarding the origin of imported goods. Failure to comply with these regulations may result in penalties or other legal consequences. It is recommended that importers carefully verify the origin of goods before making declarations to avoid any violations of the law.