Customs Act｜第 96 條｜Chapter VI: Execution｜Act｜In Force
第 六 章｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
當進口貨物屬不得進口之物，海關會責令納稅義務人限期退運；若書面放棄或逾期未退運，海關得變賣，無法變賣則在海關監視下銷毀，費用由貨主負擔。已放行貨物若查明應退運而未辦理，海關得沒入保證金或追繳貨價（自放行翌日起一年內為之）。集運時若誤買到管制或禁止輸入品，這就是後續處理依據。
I. Customs shall order the duty-payer to return the prohibited goods abroad within a prescribed period. If the duty-payer abandons the goods in writing or fails to return the goods abroad within the prescribed period, the goods may be disposed of by Customs. If there is a sales surplus after deducting the customs duty leviable and any necessary expenses, it shall be surrendered to the national treasury. II.If goods subject to disposal under the preceding paragraph, Paragraph 2, Article 73 or Paragraph 2, Article 74 cannot be sold and are required to be destroyed, the duty-payer shall be notified of the need to destroy such goods by himself or herself, under Customs supervision, within the prescribed period. In the event of a failure to follow the terms of such notification by the duty-payer, such goods shall be destroyed by Customs, with any expenses associated with such destruction being borne by the duty-payer and paid to Customs within the prescribed period. III.Where it is confirmed by Customs that the duty-paid or released goods are subject to return within a given time limit in accordance with Paragraph 1 and the duty-payer fails to return the goods abroad within the prescribed period, Customs may confiscate the deposit or order the duty-payer to pay penalties in the amount of the value of the goods. IV.The order of returning goods within a prescribed period referred to in Paragraph 1 and the order of confiscating the deposit or paying the value of the goods stipulated in the preceding paragraph shall be made within one year from the day following the date of release of the goods.
不得進口之貨物，海關應責令納稅義務人限期辦理退運；如納稅義務人以書面聲明放棄或未依限辦理退運，海關得將其貨物變賣，所得價款，於扣除應納關稅及必要費用後，如有餘款，應繳歸國庫。 依前項及第七十三條第二項、第七十四條第二項規定處理之貨物，無法變賣而需銷毀時，應通知納稅義務人限期在海關監視下自行銷毀；屆期未銷毀者，由海關逕予銷毀，其有關費用，由納稅義務人負擔，並限期繳付海關。 已繳納保證金或徵稅放行之貨物，經海關查明屬第一項應責令限期辦理退運，而納稅義務人未依限辦理者，海關得沒入其保證金或追繳其貨價。 第一項海關責令限期辦理退運及前項沒入保證金或追繳貨價之處分，應自貨物放行之翌日起算一年內為之。
關稅法第96條：買到不能進口的貨物會怎樣？海關責令限期退運、聲明放棄或變賣銷毀、沒入保證金的完整規定。
海關會責令限期退運；若放棄或逾期未退運，得將貨物變賣，無法變賣者在海關監視下銷毀，相關費用由貨主負擔。因此下單前應先確認商品是否屬管制或禁止輸入項目。
若貨物需銷毀，銷毀費用由納稅義務人負擔；變賣所得在扣除應納關稅與必要費用後若有餘款才退還。