Customs Act｜第 18 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
這是加速進口通關最核心的條文。海關可先按申報徵稅放行、事後再審查，並須於放行翌日起6個月內通知補退稅，逾期視為核定；遇減免證明或輸入許可未及備齊時，也可繳保證金先行驗放。對集運客戶來說，「先放後核」讓貨物不必等完整審查就能提領，是大幅縮短到貨時間的制度基礎。
I. To expedite the clearance of imported goods, Customs may release the goods following examination and payment of duty, according to required declaration matters filed by the duty-payer, then scrutinizing declaration after release. Except for the duty-payer or related person who has been notified that the imports will be subject to a post-clearance audit, in accordance with Article 13, Customs shall notify the duty-payer of any refundable or recoverable duty found within six months following the date of release. After the expiry of this prescribed period, the payment of duty originally made shall be considered final. II.For imported goods which are not examined and released with payment of duty under the preceding paragraph, and for which Customs is unable to determine immediately the amount of duty payable, Customs may, at the request of the duty-payer, examine and release the goods by allowing the duty-payer to submit documents required for scrutiny and pay an appropriate deposit. Customs shall then conduct review and determine the amount of duty payable within six months following the date of release, failing which the customs value declared by the duty-payer shall be accepted as the basis for determining the amount of customs duty payable. III.Under any of the following circumstances, the imported goods shall not be released with payment of duty under the provisions of Paragraph 1. However, Customs may, at the request of the duty-payer, examine and release the goods by allowing him or her to pay an appropriate deposit and complete customs formalities within a prescribed period. The deposit shall be confiscated if the duty-payer fails to complete the formalities prior to expiry of the prescribed period: 1.Where the duty-payer fails to file relevant certificates for reduction of or exemption from customs duty in time but submission of them will follow. 2.Where the duty-payer fails to apply for the issuance of an import permit in time but there is a necessity for him or her to apply for clearance and prompt delivery of the imported goods. However, this shall only apply to imported goods for which the importation is permitted. 3. Where Customs considers it necessary to examine and release the imported goods on payment of a deposit. Ⅳ.For the imports subject to reduction of or exemption from duty, if application is not filed for payment of deposit in accordance with Subparagraph 1 of the preceding paragraph but duty is paid, the duty-payer may before the goods are released or, within four months after the goods are released, submit the related evidential documents for reduction of or exemption from Customs duty for correction and duty refund.
為加速進口貨物通關，海關得按納稅義務人應申報之事項，先行徵稅驗放，事後再加審查；該進口貨物除其納稅義務人或關係人業經海關通知依第十三條規定實施事後稽核者外，如有應退、應補稅款者，應於貨物放行之翌日起六個月內，通知納稅義務人，逾期視為業經核定。 進口貨物未經海關依前項規定先行徵稅驗放，且海關無法即時核定其應納關稅者，海關得依納稅義務人之申請，准其檢具審查所需文件資料，並繳納相當金額之保證金，先行驗放，事後由海關審查，並於貨物放行之翌日起六個月內核定其應納稅額，屆期視為依納稅義務人之申報核定應納稅額。 進口貨物有下列情事之一者，不得依第一項規定先行徵稅驗放。但海關得依納稅義務人之申請，准其繳納相當金額之保證金，先行驗放，並限期由納稅義務人補辦手續，屆期未補辦者，沒入其保證金： 一、納稅義務人未即時檢具減、免關稅有關證明文件而能補正。 二、納稅義務人未及申請簽發輸入許可文件，而有即時報關提貨之需要。但以進口貨物屬准許進口類貨物者為限。 三、其他經海關認為有繳納保證金，先行驗放之必要。 依法得減免關稅之進口貨物，未依前項第一款規定申請繳納保證金而繳稅者，得於貨物進口放行前或放行後四個月內，檢具減、免關稅有關證明文件申請補正及退還其應退之關稅。
關稅法第18條「先放後核」完整解析：進口貨物先行徵稅驗放、6個月內核定、繳保證金先驗放的規定——集運通關提速的關鍵條文。
海關先依申報徵稅、放行貨物，事後再審查並於6個月內核定應補或應退稅額。這讓集運貨物能更快提領，不必等海關逐筆完整審查，是加速通關的關鍵機制。
原則上海關應於貨物放行翌日起6個月內通知補退稅，逾期未通知即視為已核定。若被列入「事後稽核」對象則另計，建議保留交易與報關文件備查。
屬准許進口類貨物且有即時報關提貨需要時，可依本條申請繳納保證金先行驗放，再限期補辦輸入許可手續；屆期未補辦會沒入保證金。