Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 15
A duty-payer who has made an online Customs declaration may, upon his/her choice, pay the duty and charge, bond, or other fees due by way of:(1) online fund transfer;(2) post-release payment, accompanied by a guarantee as provided for in the Regulations Governing the Implementation of Post-release Duty Payment Procedures for Import Goods.(3) electronic remittance, sent from an online financial institution appointed by the contracted bank to the National Treasury or Customs account; or(4) over-the-counter cash transaction, paid to the branch office of the bank entrusted by National Treasury.Where necessary, Customs may put restrictions on or make adjustments of the qualifications of duty-payers, the opening date of operation, or other matters related to the availability of the ways of payment as prescribed in paragraph 1(1) and 1(2).Where a duty-payer referred to in paragraph 1 has chosen one of the ways of payment prescribed in paragraph 1(2) to 1(4), he/she shall print out the duty memo or fees memo, according to the amount determined and online noticed by Customs, as a certificate for carrying out the payment of duty and charge, bond, or other fees.After receiving the payment confirmation advice from an online financial institution, Customs may, instead of conducting manual verification of the receipt of the duty or fees memo concerned, use its computer system to make automatic check and, if no discrepancy have been found, send out the notice of release.
中文原文 貨物通關自動化實施辦法第15條
連線通關之納稅義務人得選擇下列各款規定方式之一繳納稅費、保證金或其他款項:
一、線上扣繳。
二、依進口貨物先放後稅實施辦法規定提供擔保,辦理先放後稅。
三、以匯款方式由往來銀行透過指定連線金融機構分別匯入國庫存款戶或海關專戶。
四、以現金向駐當地海關之代庫銀行收稅處繳納。
前項第一款及第二款規定之繳納方式,海關對於適用對象,啟用日期等事項,得視事實需要予以限制或變更。
第一項納稅義務人選擇同項第二款至第四款規定方式繳納者,應依連線核定所傳輸之稅費、保證金或其他款項應行繳納訊息,列印海關進出口貨物稅費繳納證或國庫專戶存款收款書,持憑繳納。
海關得憑連線金融機構傳輸之稅費、保證金或其他款項收訖訊息,由電腦自動核對紀錄相符後辦理放行等後續作業,免再以人工核對稅費繳納證或國庫專戶存款收款書存查聯及人工配單工作。
一、線上扣繳。
二、依進口貨物先放後稅實施辦法規定提供擔保,辦理先放後稅。
三、以匯款方式由往來銀行透過指定連線金融機構分別匯入國庫存款戶或海關專戶。
四、以現金向駐當地海關之代庫銀行收稅處繳納。
前項第一款及第二款規定之繳納方式,海關對於適用對象,啟用日期等事項,得視事實需要予以限制或變更。
第一項納稅義務人選擇同項第二款至第四款規定方式繳納者,應依連線核定所傳輸之稅費、保證金或其他款項應行繳納訊息,列印海關進出口貨物稅費繳納證或國庫專戶存款收款書,持憑繳納。
海關得憑連線金融機構傳輸之稅費、保證金或其他款項收訖訊息,由電腦自動核對紀錄相符後辦理放行等後續作業,免再以人工核對稅費繳納證或國庫專戶存款收款書存查聯及人工配單工作。