「以非食品用途輸入惟作食品用途者之處置原則」之簡介

Introduction to the Disposal Principle of the Import Food Materials by False Declaration

黃士洋(Shih-Yang Huang)；葉修榜(Xiu-Bang Ye)；吳宗熹(Tsung-His Wu)；潘志寬(Jyh-Quan Pan)

不實申報 ； 攙偽 ； 假冒 ； 食品輸入 ； 非食品輸入 ； false declaration ； adulterated ； counterfeited ； food import ； non-food import

食品藥物研究年報

6期（2015 / 12 / 01）

353 - 359

繁體中文

為牟取不法利益，常有不肖業者以不實申報之方式，將原料以非食用名義輸入後，再轉而供作食品之用。惟如此一來，業者不但可能規避稅金、躲過繁複的食品檢驗，或賺取高額價差的暴利，對食品安全亦造成莫大的威脅。為此，本文擬從違規業者之動機著手，探究其違反規定之誘因與目的何在，藉以掌握不實申報行為可能伴隨發生之違規態樣，並透過介紹食品藥物管理署(以下簡稱食藥署)研定之以非食品用途輸入惟作食品用途者之處置原則，敘明相關違規行為之態樣與脈絡，以期幫助讀者理解前開原則，為執法者指出思考路徑，俾更加有效且適法地處理類似案件。

To reap illicit profits, unworthy operators may import materials by false declaration, that is, they import non-edible materials and then used for food purposes. The operators may thus avoid taxes, escape food inspection, and may huge profits. However this behavior cause great threat to food safety. Therefore, this article started with the illegal operators motivation, explored their incentives and purpose, then we might better grasp the behavior of the unworthy operators. At the same time, this article introduced the latest regulation announced by the TFDA, to help the readers understand the disposal principle and to point out the thinking path to the authorities. Thus we might handle such cases more effective and correctly.