進口快遞貨物免稅門檻之合理性探討

2019年底，新冠肺炎疫情爆發，全球經濟受疫情影響，消費模式也跟著改變。消費者在家網路購買取代傳統到店消費之行為模式；國際國間人的移動受邊境管制措施變得困難，跨境網路購物取代出國旅遊購物；傳統依靠觀光客的零售業者，也被迫積極轉型，加入線上銷售之行列。原來已快速發展的跨境電子商務更呈現顯著的成長趨勢。而各國政府面對每年爆炸性成長的低價免稅進口貨物，其通關管理及放行，貨物交易資訊之真實性之監控，如何簡化通關又兼顧各國賦稅公平，有效增加稅收，皆進行逐歩的改革措施。本文擬就世界各主要國對於跨境電子商務之低價進口貨物之相關制度之現況及改革措施進行研究及比較分析，參照我國現行制度，提出相對應的結論與建議。期能透過本研究對於各國實踐情況，作為我國未來建置跨境電子商務進口貨物通關平台的建置及取消低價免稅限額政策目標作為修法之參考。

關鍵字

跨境電商；進口快遞；低價免稅進口；簡易登記制度

並列摘要

At the end of 2019, the COVID-19(coronavirus disease) broke out, and the global economy was affected by the epidemic. The consumption patterns also changed. Consumers buy online at home to replace the traditional shop-to-shop consumption behavior. The movement of international people is difficult to be subject to border control measures. And cross-border online shopping model replaces overseas travel shopping. Retail businesses that traditionally rely on tourists are also forced actively transform and join the ranks of online sales. Cross-border e-commerce, which has developed rapidly, is showing a significant growth trend. In the face of the explosive growth of low-price duty-free imported goods every year, governments of various countries have implemented gradual reform measures for their customs clearance and release management and the monitoring of the authenticity of goods transaction information. How to simplify customs clearance while taking into account the fairness of taxation in various countries and effectively increase taxation. . This article intends to conduct research and comparative analysis on the current status and reform measures of the relevant systems of cross-border e-commerce low-priced imported goods in major countries in the world, and put forward corresponding conclusions and suggestions with reference to my country's current system. It is hoped that through this research, the practice of various countries will be used as a reference for the establishment of a customs clearance platform for cross-border e-commerce imported goods in my country in the future and the goal of abolishing the low-price duty-free quota policy as a reference for the revision of the law.