The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 7
Terms used in Article 4, paragraph 2, subparagraph 2 of the Act are defined as follows:1. "Consignee of the imported specifically selected goods": The consignee named in the bill of lading or in the shipping manifest for the imported goods.2. "Holder of the bill of lading of the imported specifically selected goods": The person who is in possession of the bill of lading by virtue of having received assignment from the consignee of the imported specifically selected goods specified in the bill of lading, or the person who files an import declaration with the customs authority in its own name pursuant to authorization by the consignee or assignee of the imported specifically selected goods.3. "Holder of the imported specifically selected goods": The person in possession of imported specifically selected goods for which the taxable amount has not yet been paid..
中文原文 特種貨物及勞務稅條例施行細則第7條
本條例第四條第二項第二款用詞，定義如下：
一、進口特種貨物之收貨人，指提貨單或進口艙單記載之收貨人。
二、進口特種貨物之提貨單持有人，指因向收貨人受讓提貨單所載特種貨物而持有提貨單，或因受收貨人或受讓人委託而以自己名義向海關申報進口之人。
三、進口特種貨物之持有人，指持有進口應稅未稅特種貨物之人。
一、進口特種貨物之收貨人，指提貨單或進口艙單記載之收貨人。
二、進口特種貨物之提貨單持有人，指因向收貨人受讓提貨單所載特種貨物而持有提貨單，或因受收貨人或受讓人委託而以自己名義向海關申報進口之人。
三、進口特種貨物之持有人，指持有進口應稅未稅特種貨物之人。