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跨國網購查稅 快遞報關需有進口委託書
Oct 17th 2013, 07:51

配合財政部「網路交易課稅專案小組」，海關表示，快遞貨物報關前，業者需逐案檢附進口人委託書查驗。

台北關表示，為防杜跨國網路交易以「化整為零」、「高價低報」方式漏洞，財政部已組成「網路交易課稅專案小組」加強稽核。快遞報關業者辦理報關手續時，應確實依據快遞貨物通關辦法第17條規定，逐案檢附委託書或向海關申請免逐案檢附，自行編號裝定成冊，並妥善保管六個月，供海關隨時查核。

海關強調，如涉有虛報情事且報關業者無法證明其確受委託報關者，應由報關業者負虛報責任。

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