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台湾财政与立法当局在长期的外贸实践中,逐步制定和完善了现行的管理商品进出口的基本法规,它们主要有:《贸易法草案》、《货物出口审查规则》、《货物进口审查规则》、《进出口货品分类审查管理办法》以及有关法规。进出口商品以《进出口货品分类表》为标准,定出每类商品进出口的管理办法。以这些法规为基本框架,构成了较为完整、配套的商品进出口管理法律制度。这些法律制度对于促进台湾外向型经济的发展,起到了极其重要的作用。
In the long-term practice of foreign trade, Taiwan’s financial and legislative authorities have gradually formulated and improved the existing basic regulations governing the import and export of goods. They mainly include the “Draft Trade Law,” “Export Inspection Rules,” and “Rules for Import Inspection”. , “Administrative Measures for the Examination of Import and Export Commodity Classifications” and related regulations. The import and export commodities are based on the “Import and Export Commodity Classification Table” and set out the management methods for the import and export of each type of commodity. Taking these laws and regulations as the basic framework, it constitutes a relatively complete and supporting legal system for the import and export of goods. These legal systems have played an extremely important role in promoting the development of Taiwan’s export-oriented economy.