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『稽徵特別規定』欄使用說明
INSTRUCTION OF CUSTOMS REQUIREMENTS COLUMN
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一、本欄係取消退稅、不得保稅、應課徵貨物稅、酒稅、菸稅及健康福列捐及特定稅則增減免關稅等項目，
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由原法規規定範圍轉化為CCC號列後，分用不同代號予以註記，以供通關時作業之參考。由於原法規規定範圍與CCC號列並無必然關係，因此，本欄註記僅供參考，如有疑義，仍應依原法規規定認定之。
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1. The different Codes listed here are to show the generic of the corresponding C.C.C. codes.
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The alphabets R, T, Band C represent ineligible for duty drawback, duty bonded;
subject to commodity tax; alcohol tax; tobacco tax, health and welfare surcharge respectively.
Because the original regulations do not have necessary relationship with the corresponding
C.C.C. codes, this column is for reference only.
If there are any doubts, please refer to the original regulations.
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二、本欄標示代碼及其意義：
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2. The Codes and Their Meanings:
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代碼 Code Requirements 稽徵特別規定Customs
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| （一） |
R |
取消退稅
Non duty drawback |
| （二） |
R* |
部份取消退稅
Non duty drawback, partially |
| （三） |
T |
進口應課徵貨物稅
Subject to commodity tax |
| （四） |
T* |
部份進口應課徵貨物稅
Subject to commodity tax, partially |
| （五） |
L* |
部份進口應課徵特種貨物及勞務稅
Subject to specifically selected goods and services tax, partially |
| （六） |
N |
適用增註之特別稅則號別
Subject to Tariff Additional Note for special tariff number |
| （七） |
B |
酒稅
Subject to alcohol tax |
| （八） |
B* |
部分進口應徵酒稅
Subject to alcohol tax, PARTIALLY |
| （九） |
C |
菸稅及菸品健康福利捐
Subject to tobacco tax & health and welfare surcharge |
| （十） |
S* |
部分進口應額外檢附各產製國政府或其授權單位出具之產地證明
Some of import countries shall extra enclose the certificate of origin issued by either the government of the country of origin or the government authorized units. |
| （十一） |
D* |
部分進口須額外檢具自由貿易協定締約國政府相關單位核發之牛隻屠宰前之飼養農場及屠宰場資料
Some of import countries shall extra enclose documents of the raising farm and slaughter house before the cow slaughtered which issued by relative FTA signatory Government units. |
| （十二） |
G |
採取特別防衛措施
Adopt Special Safeguard |
| （十三） |
Z |
進口貨物統計數量單位應申報「0」之稅則號別。
(整套機器設備或組合物品須拆散、分裝報運進口，其第一批報運進口時已填其整套之數量，餘者於日後分批進口時，其數量則填列「0」，並按整套機器或組合物品應歸列之稅則號別申報。)
The Tariff Heading in which the quantity of imported goods shall be declared "0".
(In case where a complete set of machinery or a commodity made of several different component parts has be imported in a knockdown state and packed separately, the quantity of the first
batch of such machinery or commodity shall
be declared as one single unit, and the quantity for the rest of the batches to be imported subsequently as "0".
In these cases import declaration shall be made according to the tariff heading applicable to the complete set of machinery or the commodity as one single unit.)
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