Regulations Governing Customs Bonded Factories｜第 51 條｜關務｜Regulation｜In Force
第 六 章｜財政部｜v1.0
Last Amended: 2022-09-16
本條規範保稅工廠在多種情形下未依規定期限繕具補稅報單、檢附文件辦理通關手續的違規。海關除逕予核計補稅外，得警告、罰6千至3萬元並限期改正，屢犯得停止按月彙報及一個月以下原料保稅進口。對採保稅模式進口原料的業者，按時申報是維持彙報便利的關鍵。
In the event that any bonded factory fails to submit a declaration form for supplementary tax and to complete Customs clearance by presenting relevant documents within the time periods prescribed in Paragraphs 1 and 4 of Article 21, Paragraph 2 of Article 24, Subparagraph 2 of Paragraph 1 of Article 26, Article 29, Paragraph 1 of Article 30-1, Paragraphs 1 and 4 of Article 40, Subparagraph 3 of Article 41, Article 41-1, Subparagraph 1 of Paragraph 1 and Paragraph 5 of Article 42, Paragraphs 1 to 3 of Article 44, Paragraph 2 of Article 45, Paragraph 6 of Article 46, Paragraph 3 of Article 47, Article 48 and Paragraph 4 of Article 50, Customs may calculate the amount of the tax and issue a duty memo for completing the payment. Moreover, Customs, in accordance with Article 89 of the Customs Act, shall warn or impose a fine of not less than NT$ 6,000 and not more than NT$30,000 and may be ordered to improve before a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties, a suspension of monthly declaration privileges may be adopted for a period of not more than six months, and a suspension of the bonded raw materials importation may also be adopted for a period of not more than one month.
保稅工廠未依第二十一條第一項及第四項、第二十四條第二項、第二十六條第一項第二款、第二十九條、第三十條之一第一項、第四十條第一項及第四項、第四十一條第三款、第四十一條之一、第四十二條第一項第一款及第五項、第四十四條第一項至第三項、第四十五條第二項、第四十六條第六項、第四十七條第三項、第四十八條及第五十條第四項規定期限繕具補稅報單並檢附相關文件辦理通關手續者，除由海關逕予核計，核發稅款繳納證補徵稅款外，海關依關稅法第八十九條規定，予以警告或處新臺幣六千元以上三萬元以下罰鍰，並得命其限期改正；屆期未改正者，按次處罰；處罰三次仍未完成改正者，得停止六個月以下之按月彙報，並得停止其一個月以下原料保稅進口。
海關管理保稅工廠辦法第51條：保稅工廠未依期限補稅報單、辦理通關手續的違規與處罰整理。
海關除逕予核計、核發稅款繳納證補徵稅款外，得警告或罰6千至3萬元並限期改正；屢次未改正者，得停止按月彙報及一個月以下原料保稅進口。