對於本網站提供之相關資訊，如有任何疑義，請逕向公（發）布機關洽詢。
財政部民國111年11月30日台財關字第1111030260號
核釋「關稅法」第18條第3項序文所定「不得依第1項規定先行徵稅驗放」之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to the preamble of Paragraph 3 of Article 18 of "Customs Act", which stipulates the definition for the term "the imported goods shall not be released with payment of duty under the provisions of Paragraph 1"
