Customs Act｜第 53 條｜Chapter III: Privileged Duty Treatment｜Act｜In Force
第 三 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
本條是特定用途物品短期進出後復運進口免徵關稅的依據。適用物品包括貨樣、科學研究用品、工程機械、攝製電影電視人員攜帶之攝影製片器材、安裝修理機器必需之儀器工具、展覽物品、藝術品、盛裝貨物用之容器、遊藝團體服裝道具、政府機關寄往國外之電影片與錄影帶，以及其他經財政部核定之類似物品。要件是在出口之翌日起一年內，或於財政部核定之日期前原貨復運進口。如因事實需要須延長復運進口期限者，應於期限屆滿前以書面敘明理由、檢附有關證件，向原出口地海關申請核辦；期限原係經財政部核定者，應向財政部申請核辦。
I.Samples, articles for scientific research, engineering machinery, cinematographic equipment and supplies carried by professionals engaged in making motion pictures and/or television films, instruments and tools needed for installation and repair of machines, articles for exhibition, artwork, containers used for importing cargoes, costumes and paraphernalia of entertainment troupes, copies of motion pictures and video tapes mailed abroad by government agencies and other similar articles approved by the MOF, which are re-imported within one year following the date of exportation or within the time limit approved by the MOF, shall be exempt from customs duty. II.If the goods referred to in the preceding paragraph require an extension to the period of re-importation under special circumstances, an application for an extension stating the reasons shall be submitted to Customs at the port of exportation along with relevant documents. Provided that the re-importation period is approved by the MOF, then such an application shall be submitted to the MOF.
依本條第一項，貨樣、科學研究用品、工程機械、攝製電影電視人員攜帶之攝影製片器材、安裝修理機器必需之儀器工具、展覽物品、藝術品、盛裝貨物用之容器、遊藝團體服裝道具、政府機關寄往國外之電影片與錄影帶及其他經財政部核定之類似物品，在出口之翌日起一年內或於財政部核定之日期前原貨復運進口者，免徵關稅。
依本條第二項，如因事實需要須延長復運進口期限者，應於復運進口期限屆滿前，以書面敘明理由、檢附有關證件，向原出口地海關申請核辦；其復運進口期限如原係經財政部核定者，應向財政部申請核辦。