大法官解釋表頭
Interpretation
J.Y.
Interpretation
 NO. 281 
Date 1991/6/28
Issue Do Article 35-1, Paragraph 2, and Article 51-1 of the Customs Act violate Article 19 of the Constitution?
Holding
1
    Article 35-1, Paragraph 2, of the Customs Act states that “Products manufactured or processed by a bonded factory and the raw materials exempted from Customs duty under the provisions in the preceding paragraph shall not be released from the factory for domestic sale unless otherwise approved by Customs and import application and payment of Customs duty and taxes have been completed in respect of the condition and form of the goods to be released from the factory.” Article 51-1 of the same Act states that “Where the products or duty-free raw materials of a bonded factory are released from the factory for domestic sale in violation of the provisions provided for in Article 35-1, Paragraph 2, such action shall be treated as the smuggling of goods into this country and be liable to punishment under the relevant provisions of the Customs Smuggling Control Act.” The aims of both provisions are to prevent Customs duty evasion and maintain fairness in assessing taxes, which are necessary to promote the public interest and not contrary to the Constitution.
Reasoning
1
    Raw materials are a kind of goods, which when imported from abroad shall have Customs duty levied upon them. However, in order to promote the economic development and enrich the people’s livelihood by encouraging the importation of raw materials, which are to be exported after being manufactured and processed, it is specially provided in Article 35-1, Paragraph 1, of the Customs Act that “Export processing factories may be registered, with due approval of the Customs, as bonded factories under Customs supervision. All imported raw materials to be stored and used in such bonded factories for manufacturing or processing into finished products for export shall be exempt from customs duty.” Thereinafter, in the case where the firm of the bonded factory intends to change its original purpose and sell the products manufactured or processed in the bonded factory domestically or store all raw materials exempt from customs duty in the bonded factory, that is no difference from importing the products from abroad and selling the raw materials domestically, which may not be done unless it has been approved by Customs and the Customs duty and taxes have been paid. Article 35-1, Paragraph 2, of the Customs Act states that “Products manufactured or processed by a bonded factory and the raw materials exempted from Customs duty under the provisions in the preceding paragraph shall not be released from the factory for domestic sale unless otherwise approved by Customs and the import application and payment of Customs duty and taxes have been completed in respect of the condition and form of the goods to be released from the factory.” Article 51-1 of the same Act states that “Where the products or duty-free raw materials of a bonded factory are released from the factory for domestic sale in violation of the provisions provided for in Article 35-1, Paragraph 2, such action shall be treated as smuggling goods into this country and be liable to punishment under the relevant provisions of the Customs Smuggling Control Act.” The aims of both provisions are to prevent Customs duty evasion and maintain fairness in assessing taxes, which are necessary to promote the public interest and not contrary to the Constitution.

'Translator by Assistant Professor Y.K.Huang.