Customs Act｜第 38 條｜Chapter II: Procedures Governing Customs Clearance｜Act｜In Force
第 二 章/第 二 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
本條規定租賃或負擔使用費而所有權未經轉讓之進口貨物，其完稅價格如何估定：根據租賃費或使用費加計運費及保險費估定。納稅義務人申報之租賃費或使用費偏低時，海關得根據調查所得資料核實估定，但估定之租賃費或使用費每年不得低於貨物本身完稅價格之十分之一。此類貨物除按租賃費或使用費繳納關稅外，應就其與總值應繳全額關稅之差額提供保證金，或由授信機構擔保。適用範圍限於基於專利或製造上之秘密不能轉讓，或因特殊原因經財政部專案核准者；租賃或使用期限由財政部核定。
I. In the case of imported goods on which only a rental or royalty is incurred, without a transfer of ownership, the customs value shall be determined on the basis of the rental or royalty amount plus the transportation fee and insurance fee. II.In a case in which the rental or royalty declared by the duty-payer is under that of normal value, Customs may determine the amount based on such information as is obtained through investigation, but the determined annual rental or royalty amount is not lower than one tenth of the customs value of the goods. III.The imported goods on which duty is collected on rental or royalty pursuant to Paragraph 1 shall, in addition to the duty collected on rental or royalty, be provided a deposit or a guarantee by a credit institution based on the difference between the duty collected on rental or royalty and the total liable duty on the customs value of the imported goods. IV.The Paragraph 1 applies only to goods whose ownership is not transferable on account of patent rights, trade secrets, or for any other special reasons approved by the MOF. V.The rental or usage period of the imported goods as referred to in Paragraph 1 shall be approved by the MOF.
依本條第一項，進口貨物係租賃或負擔使用費而所有權未經轉讓者，其完稅價格根據租賃費或使用費加計運費及保險費估定之。
依本條第二項，海關得根據調查所得資料核實估定之；但估定之租賃費或使用費，每年不得低於貨物本身完稅價格之十分之一。
依本條第三項，除按租賃費或使用費繳納關稅外，應就其與總值應繳全額關稅之差額提供保證金，或由授信機構擔保。