Customs Act｜第 60 條｜Chapter III: Privileged Duty Treatment｜Act｜In Force
第 三 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
本條是物流中心制度的法源。經營保稅貨物倉儲、轉運及配送業務之保稅場所，業者得向海關申請登記為物流中心；進儲物流中心之貨物因業務需要得進行重整及簡單加工。稅務上：進口貨物存入物流中心，原貨出口或重整及加工後出口者免稅；國內貨物進儲物流中心，除已公告取消退稅之項目外，得於出口後依關稅法第六十三條規定辦理沖退稅。物流中心業者應向所在地海關申請登記及繳納保證金，其資格、條件、最低資本額、保證金數額與種類、貨物之管理及通關等辦法由財政部定之。
I. Firms operating in a bonded location in regard to the storage, transportation and distribution business of bonded goods may apply to Customs for registration of its location as a logistics center. II.Goods stored in a logistics center, if required for the operation referred to in the preceding paragraph, may undergo reconditioning and simple processing. III.Imported goods stored in a logistics center which are re-exported in their original form, or after reconditioning or processing, shall be exempted from duty. Domestic goods stored in a logistics center, except for items whose duty refund cancellation has been announced, may apply for offset or refund of duty following exportation in accordance with Article 63. IV.Firms operating a logistics center business shall apply to the relevant Customs office for registration and pay a deposit. Regulations governing qualifications, conditions, capital requirements, amount and type of deposit, application procedure, registration and any registration changes, certificate application and renewals, management and clearance of goods and any other required matters shall be prescribed by the MOF.
依本條第一項，經營保稅貨物倉儲、轉運及配送業務之保稅場所，其業者得向海關申請登記為物流中心。
依本條第三項，進口貨物存入物流中心，原貨出口或重整及加工後出口者，免稅。國內貨物進儲物流中心，除已公告取消退稅之項目外，得於出口後依關稅法第六十三條規定辦理沖退稅。
依本條第二項，進儲物流中心之貨物，因第一項業務需要，得進行重整及簡單加工。