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財政部民國110年3月11日台財關字第1101006236號
進口後須依據需求再進行加工為各種不同產品之未加工玻璃塊，依據「海關進口稅則」解釋準則1規定，應歸列稅則號別第7001.00.00號
MINISTRY OF FINANCE Order is hereby given, for stipulating that unworked glass blocks to be processed into a variety of products according to demand after importation shall be classified under Tariff No. 7001.00.00 based on General Rules for Interpretation 1 of "Customs Import Tariff"
