海關進口稅則解釋準則 | 全台ATM分佈網

(GC414)總則、解釋準則、增註、註解、統一及變更稅則注意事項...海關進口稅則貨品之分類應依下列原則辦理：.Classificationofgoodsinthenomenclatureshallbe ...

海關進口稅則解釋準則 GENERAL RULES FOR THE INTERPRETATION OF THE CUSTOMS IMPORT TARIFF

海關進口稅則貨品之分類應依下列原則辦理：

Classification of goods in the nomenclature shall be governed by the following principles:

一、類、章及分章之標題，僅為便於查考而設；其分類之核定，應依照稅則號別所列之名稱及有關類或章註為之，此等稅則號別或註內未另行規定者，依照後列各準則規定辦理。

1.The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or notes do not otherwise ...