May 26, 2025 News clips
- angelliu1
- Jun 3
- 6 min read
「洗產地」風險再臨：偽報商品原產地的法律責任
撰稿者：黃雨柔律師
一、背景說明：關稅戰引發「洗產地」風險
2025年4月2日，美國宣布對多國之出口商品加徵對等關稅(reciprocal tariffs)，尤其對中國的加總稅率達到124%，該等關稅不僅聚焦於電子、電池、太陽能與通訊等高科技產業，更強化「原產地認定」與「供應鏈透明度」審查政策，在關稅戰全面升級之情況下，企業若仍採用「中國製造、台灣報關、出口美國」模式，尤其當台灣部分僅涉及簡易包裝或測試，提高虛偽或錯誤申報、標示原產地(即「洗產地origin laundering」)之風險，導致海關查扣、重罰乃至刑事責任風險。
二、原產地與課稅原則簡介
原產地（Country of Origin），係指國際間商品貿易往來中，進口貨物之產地來源。對於如何認定原產地，美國實務係採取「實質轉型原則（Substantial Transformation）」1，即商品於加工後，於產品名稱(name)、產品特性(character)、產品用途(use)發生實質改變，則發生轉型地始得視為原產地，相對而言，若僅為簡單包裝、檢測或貼標，則不具轉型效力，原產地仍為原始製造國。
依照 WTO《原產地規則協定》(Agreement on Rules of Origin, ROO) 第一條規定，原產地係作為決定進口貨物應適用之稅率、反傾銷、補貼稅、安全措施與政府採購標準之依據。
也因此，各國海關在徵稅時，會依據進口商品的「原產地」來判定該商品適用之關稅稅率與貿易政策。若被視為中國製造，即應適用美國對中國加徵的懲罰性關稅（如301條款）；若認定為台灣製造，則可適用最惠國待遇（MFN）或自由貿易協
定（FTA）規則下之優惠稅率；若原產地標示錯誤，等同錯誤申報應稅國籍，將構成違法並觸犯欺詐罪責2。
三、「洗產地」簡介
「洗產地」（Origin Laundering）：係指企業或貿易商透過中介國家進行簡易加工或轉標，使實際來自某高關稅或制裁國的商品，轉而標示為中立或優惠國，以規避關稅與管制。
洗產地之典型結構如下圖：
四、真實案例
某台灣電子製造商長期從中國工廠取得製成品，並於台灣進行簡單重測與包裝後出口美國。因其申報商品之原產地為台灣，美國美國海關與邊境保護局(Customs and Border Protection, CBP)比對資料後發現異常，對數批產品發出補件通知、查扣並展開調查。在美國律師建議下，企業選擇向CBP提出 Prior Disclosure（事前揭露），補繳稅款並主張為非蓄意疏失。
五、「洗產地」之法律風險與高管責任
違規申報原產地，不僅涉及貨物查扣與補稅，亦將衍生導致民事罰鍰或刑事責任，甚至企業高階管理者個人也可能遭到究責。簡要說明適用法律及風險如下：
1. 虛偽或錯誤申報原產地
《美國法典第十九編：關稅》第1592條3禁止欺詐、重大過失與過失下的不實進口行為，處罰範圍包含過失性錯誤申報原產地，且若經認定為故意虛偽申報，將構成海關欺詐，除最高處貨物價值4倍罰鍰及沒收貨物外，情節重大者可能面臨海關欺詐之刑事起訴(custom fraud)。
2. 原產地標示不符
《美國聯邦法規第19編：關稅》第134部分4規範所有進口商品須清楚標示原產地，如經查證屬不實標示、漏標，或標示位置不合規者，除得按每項商品處最高500美元罰鍰外，貨物亦可能無法放行，或需重新貼標、銷毀。
3. 高階主管個人責任風險
實務上，企業高階管理者（如總經理、法務主管、出口部門負責人等）具知情義務而未阻止、或直接參與授權報關、簽署原產地聲明、提交報關授權文件等行為，可能觸犯美國《刑法》第18編第371條（共謀詐欺）、《虛假陳述法案》(False Claims Act)，進而須承擔個人之民事或刑事責任。
六、企業風控建議
1. 建立產地核查制度
企業應設立內部查核流程，保存製程、投入材料、HS Code 變更、附加價值分析等紀錄，以利日後向海關或司法單位說明「實質轉型」符合原產地標準。實務上，法律顧問可協助建立可供查證的合規鏈條與申報依據。
2. 建立子公司與報關代理的法律防火牆
對於設有美國子公司者，應嚴格要求所有與 CBP 或供應鏈文件往來，需由母公司
授權與統一口徑處理，避免因不一致陳述擴大調查範圍。實務上，多由具跨境案件經驗的律師協助草擬授權書與內部溝通規範。
3. 若發現風險徵兆，宜及早考慮「Prior Disclosure」（事前揭露）
若發現過去存在原產地申報錯誤時，應儘早評估是否依《美國法典》第19編關稅法之規定啟動 Prior Disclosure 程序，即透過事前主動揭露、補繳稅費方式，爭取以民事處理結案，降低罰鍰並避免擴大查核。此一程序涉及時機掌握、事實陳述與文件遞送策略，宜由熟悉 CBP 實務與原產地合規爭議之律師協助規劃與執行。
1 美國海關與邊境保護局(Customs and Border Protection)行政裁定HQ H301619：A substantial transformation occurs when an article emerges from a manufacturing process with a new name, character or use, different from that possessed by the article prior to processing. 當一項商品經過製程後，產生了「新的名稱、性質或用途」，即構成「實質轉型」（substantial transformation）)
2 《19 U.S.C. § 1592》：No person, by fraud, gross negligence, or negligence—may enter, introduce, or attempt to enter or introduce any merchandise into the commerce of the United States by means of—any document, written or oral statement, or act which is material and false. (不得透過虛偽的文件、口頭或書面陳述或其他重要且不實的行為，將貨物進口或試圖進口至美國)
3 19 U.S.C. § 1592: (a)Prohibition (1)General rule Without regard to whether the United States is or may be deprived of all or a portion of any lawful duty, tax, or fee thereby, no person, by fraud, gross negligence, or negligence— (A)may enter, introduce, or attempt to enter or introduce any merchandise into the commerce of the United States by means of— (i)any document or electronically transmitted data or information, written or oral statement, or act which is material and false, or (ii)any omission which is material, or (B)may aid or abet any other person to violate subparagraph (A). (2)Exception Clerical errors or mistakes of fact are not violations of paragraph (1) unless they are part of a pattern of negligent conduct. The mere nonintentional repetition by an electronic system of an initial clerical error does not constitute a pattern of negligent conduct. (c)Maximum penalties (1)Fraud A fraudulent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed the domestic value of the merchandise. (2)Gross negligence A grossly negligent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed— (A)the lesser of— (i)the domestic value of the merchandise, or (ii)four times the lawful duties, taxes, and fees of which the United States is or may be deprived, or (B)if the violation did not affect the assessment of duties, 40 percent of the dutiable value of the merchandise. (3)Negligence A negligent violation of subsection (a) is punishable by a civil penalty in an amount not to exceed— (A)the lesser of— (i)the domestic value of the merchandise, or (ii)two times the lawful duties, taxes, and fees of which the United States is or may be deprived, or (B)if the violation did not affect the assessment of duties, 20 percent of the dutiable value of the merchandise.
4 19 C.F.R. § 134.11, 134.4：Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States. Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking. Any intentional removal, defacement, destruction, or alteration of a marking of the country of origin required by section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), and this part in order to conceal this information may result in criminal penalties of up to $5,000 and/or imprisonment for 1 year, as provided in 19 U.S.C. 1304(h).
Comentários