Regulations Governing Collection of Customs Service Fees｜第 13 條｜關務｜Regulation｜In Force
財政部｜v1.0
Last Amended: 2025-07-16
進口貨物或行李存於海關倉庫逾3日未提領，自第4日起每件每日徵收倉庫貯存費新臺幣30元（散裝每20公斤為一件），但不超過完稅價20%；逾期未報關的一般貨物上限提高到50%。對集運客戶很實用——貨物到港後務必盡快完成報關提領，拖延會產生可觀的海關倉租。
Where hand-carried luggage of passengers, or parcels carried into the country by ship are stored in the customs warehouse and remain unclaimed after three days of storage, a storage fee of Thirty NT Dollars per piece per day shall be collected from the 4th day of storage. In the matter of bulk packed luggage, a storage fee shall be collected per 20-kilogram batch of cargo. Cargo under 20 kilograms shall be counted as 20 kilograms. The maximum storage fee imposed on such cargo should not exceed 20% of the customs value of said cargo. For the regular import cargo withheld and stored in the customs warehouse due to a failure to declare or to pay customs duties, the storage fee shall be collected based on the storage fee rates of the respective port authorities, air cargo terminal, or warehouse facility operator. The maximum storage fee imposed on such cargo should not exceed 50% of the customs value of said cargo. Where the foregoing cargo and confiscated cargo is sold off by Customs through an auction, and the winning bidder delays claiming cargo from the customs warehouse, a warehouse storage fee shall be imposed at the rate of 1% of the price by which cargo was sold for each day cargo remains in storage. The maximum storage fee imposed on such cargo should not exceed 50% of the price by which cargo was sold.
旅客攜帶之行李物品或船舶攜帶進口之包裹存關，於存貯海關倉庫之日起三日內未能提領者，自第四日起每件每日徵收倉庫貯存費新臺幣三十元。散裝行李物品每二十公斤作為一件計徵貯存費，不足二十公斤者，按二十公斤計算。但貯存費之徵收，不得超過貯存物品完稅價格之百分之二十。 逾期未報關或未納稅之一般進口貨物扣存海關倉庫，其貯存費依港務機關、航空貨物集散站或倉儲業所訂倉庫使用費之費率徵收。但貯存費之徵收，不得超過貯存物品完稅價格之百分之五十。 前項貨物及沒入貨物經海關以標售方式變賣，得標人逾提貨期限而未提領者，其逾期提貨每日應徵收之倉庫貯存費依標售價格之百分之一徵收。但貯存費之徵收，不得超過貯存物品標售價格之百分之五十。
海關徵收規費規則第13條：進口行李、貨物存關逾期未提領的倉庫貯存費怎麼算（每件每日30元、上限完稅價20%~50%）。
要。存關逾3日未提領，自第4日起每件每日收倉庫貯存費30元（散裝每20公斤計一件），上限為完稅價的20%；逾期未報關的貨物上限可達50%。建議到貨後盡快報關提領以免累積倉租。
愈快愈好。雖然法規以「存關逾3日」起算海關倉租，但實務上各倉儲、貨站也有自己的倉租費率，拖延提領會同時產生海關與倉儲兩種費用。