財政部關務署臺中關表示，自國外申報進口貨物，其租稅課徵範圍可能涵蓋進口稅、貨物稅及營業稅等稅捐，進口人於報關時，除依關稅法第17條規定應填送貨物進口報單，檢附發票、裝箱單及其他進口必須具備相關文件，誠實申報進口貨物相關資訊及進口稅外，依貨物稅條例、加值型及非加值型營業稅法及菸酒稅法等內地稅相關規定，亦須正確申報貨物稅、營業稅及菸酒稅等應納稅捐。

Taichung Customs expresses that imported goods may involve levy of import duty, commodity tax, business tax, etc. When filing an import declaration, the tax-payer not only has to fill out an import declaration form and submit along with an invoice, packing list and relevant documents honestly according to Paragraph 1 of Article 17 of the Customs Act, but also declare whether or not payment of relevant taxes truthfully under the Commodity Tax Act, Value-added and Non-value-added Business Tax Act, Tobacco and Alcohol Tax Act, etc.