臺美二十一世紀貿易倡議關務專章之研析──聚焦臺美關務合作規範

Analysis of the Customs Chapter under the U.S.-Taiwan Initiative on 21st -Century Trade: Focus on Bilateral Customs Cooperation

臺美二十一世紀貿易倡議為我國與美國間第一個全面性的貿易協定，對於強化臺美雙邊貿易具有高度重要性。本倡議第二章為「關務行政及貿易便捷化」專章，目的在加強雙邊貿易便捷化與關務行政合作、提升我國產品在美國市場的競爭力，並強化共同打擊關務違規行為之合作。該章更新增「關務法遵查訪」規定，規範一方得請求至他方領域內查訪，以協助請求方向貨物出口商或製造商取得資訊，確認關務違規行為是否正在或已經發生。此為世界貿易組織（World Trade Organization, WTO）貿易便捷化協定（Trade Facilitation Agreement, TFA協定）及臺美於2001年簽署之中美關務互助協定所無之規定，提供了強化雙方打擊關務詐欺或規避關稅之重要依據。本文除簡介第二章之內容外，更研析本倡議、TFA協定及中美關務互助協定於關務合作規定之差異。最後探討關務法遵查訪之實務問題，凸顯本章對於臺美關務合作之助益。

The U.S.-Taiwan Initiative on 21st Century Trade is the first comprehensive trade agreement between Taiwan and the United States, playing a key role in enhancing bilateral trade. Chapter 2, Customs Administration and Trade Facilitation, seeks to promote trade facilitation, strengthen customs cooperation, and improve the competitiveness of Taiwanese products in the U.S. market. A notable feature is the new provision–Customs Compliance Visit–allowing one party to request an on-site visit within the other party’s territory to obtain information from exporters or manufacturers to determine potential customs violations. This mechanism is absent in both the WTO Trade Facilitation Agreement (TFA) and the 2001 U.S.-Taiwan Customs Mutual Assistance Agreement, providing a stronger legal foundation for tackling customs fraud and duty evasion. This paper outlines the contents of Chapter 2, compares its customs cooperation provisions with those in the TFA and the 2001 Agreement, and explores practical issues in customs compliance visits. It concludes that the Initiative significantly enhances U.S.-Taiwan customs collaboration.