Customs Act｜第 64 條｜Chapter III: Privileged Duty Treatment｜Act｜In Force
第 三 章/第 三 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
本條規定已繳納關稅進口之貨物，在三種情事下退還其原繳關稅：一、進口一年內因法令規定禁止其銷售、使用，於禁止之翌日起六個月內原貨復運出口，或在海關監視下銷毀；二、於貨物提領前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值，並經海關查明屬實；三、於貨物提領前，納稅義務人申請退運出口或存入保稅倉庫，經海關核准。其中第二款與第三款均以「貨物提領前」為要件。
Under any of the following circumstances, the customs duty shall be refunded: 1.Where the imported goods are banned by law from sale or use within one year following importation, and are re-exported or destroyed under Customs supervision within six months following the date of such a ban. 2.Where it is confirmed by Customs that the goods are damaged or broken prior to picking up due to natural disaster, accident or force majeure and thus have no value. 3.Where the tax-payer applies for re-exporting or storing the goods in a bonded warehouse prior to picking up them, and the application is approved by Customs.
依本條，有三種情事：一、進口一年內因法令規定禁止其銷售、使用，於禁止之翌日起六個月內原貨復運出口，或在海關監視下銷毀；二、於貨物提領前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值，並經海關查明屬實；三、於貨物提領前，納稅義務人申請退運出口或存入保稅倉庫，經海關核准。
本條第二款與第三款均以「於貨物提領前」為要件。第一款則適用於進口一年內因法令規定禁止銷售、使用之情形，並須於禁止之翌日起六個月內原貨復運出口，或在海關監視下銷毀。