special imported licence 中文意思是什麼
special imported licence
解釋
特別進口許可證-
Endorsement must however be sought in advance for the specific type of dutiable commodities to be imported or exported ( a special import licence is for keepers of licensed warehouses capable of storing not less than 500 kilolitres of hydrocarbon oil )
然而卻必須就將予進口或出口之某種應課稅品而事先取得簽注（特別進口牌照是發給能貯存不少於500千升碳氫油的私用保稅倉管理人） ； -
If, under special circumstances, the aforesaid goods must be transferred to, or sold in non - bonded areas, they shall be regarded as imported goods, and the persons concerned shall present import licence as prescribed by the state, and pay import duty and product tax in the link of import ( i. e. tax on added value ) or consolidated industrial and commercial tax
如遇特殊情況需將貨物轉讓、銷售非保稅區的，則視同進口，應交驗國家規定的進口許可證，並繳納進口關稅和進口環節的產品稅（增值稅）或工商統一稅。
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