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財政部民國113年5月27日台財關字第11310144921號
核釋個人跨境網購賠償調換進口貨物，得依「關稅法」第51條規定檢附相關證明文件申請免稅之相關規定
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 51 of "Customs Act", which stipulates relevant rules for individuals requiring compensation or replacement from the exporter in cross-border online shopping may submit relevant documents to apply for duty exemption
