為了促進全球資訊科技產業的持續發展，包括我國在內之WTO 二十九個參與會員，於1996年12月簽署ITA ，達成資訊產品零關稅之協定。該協定目前參加會員計有七十個，占全球資訊產品之貿易已有97%，對資訊科技之發展有深遠之影響。

惟ITA 所界定之資訊產品，係一紙1996年12月之產品清單，於技術之更汰下，新產品及多功能產品不斷問世，該紙產品清單已不符合時代對於「資訊產品」之認知。惟ITA-2 之談判停滯不前，在現有的ITA 產品清單下，於ITA 簽署後問世之「高科技資訊產品」，究竟得否享有零關稅待遇，已成為國內及國際間之難題。

我國與美、日共同控訴歐盟違反ITA ，對應享零關稅待遇之平面顯示器、機上盒及多功能事務機產品核課關稅，該案業於2010年9月21日由小組裁決確定，確立各項系爭產品雖具有更先進之科技功能或是其他附加功能，仍非當然不得享零關稅待遇。惟，雖然小組裁決未將ITA 產品範圍停滯於ITA 簽署之時間點，由於並未對於稅則分類方式做出解釋，其效力仍僅限於系爭產品，並未解決ITA 產品範圍不合於今日之缺點。

而拉回國內，我國雖為ITA 案之控訴國，惟於我國爭取國際上權利之同時，國內最高行政法院之判決見解，非但與我國之國際主張相悖離，且法院在我國取得勝訴判決之同一時間所做成的判決結果，更與小組截然不同，而存在國內外立場不一致之情形。行政及司法機關於認定來貨稅則時，對於組合物之界定及主要特性之判斷，目前仍欠缺判準。而關稅局雖大量將爭議案例公布供參，惟判斷理由仍缺乏說理之過程。「高科技資訊產品」於我國，亦因關稅局每每將稅則為歸列於我國ITA 承諾零關稅稅則之外，而遭課與關稅，甚至使納稅義務人遭到裁罰。

資訊產品零關稅係為我國於ITA 下之國際承諾，本文乃藉由對我國行政即判決實務案例之觀察，由ITA 案出發，反思並點出我國現行實務所面對之問題，並嘗試提出解決方案，冀能以此角落之議，收愚公移山之效，為資訊科技之永續發展略盡心力。

壹、中文參考資料

一、書籍與期刊論文
1. 吳庚，行政法之理論與實用(增定九版)，台北：三民書局，2006年8月
2. 彭心儀、溫令行，論「電視機」在我國行政實務下之課稅爭議，台灣法學雜誌，第145期，2010年2月。
3. 彭慧鸞，美日半導體協定：雙邊協定對GATT 的衝擊，問題與研究，1993年8月。
4. 彭慧鸞，高科技產業全球化看產業政策與貿易政策的互補性：美日半導體貿易問題剖析，問題與研究，1992年。
5. 曾宏昌，透視多功能事務機，113期，RUN!PC，2003年6月。
6. 歐敏銓，3.5G/HSDPA技術架構與手機開發要點零組件雜誌，2005年。

二、研究報告
探討我國海關進口稅則之分類問題與改進解決之道，行政院經濟建設委員會研究計畫，研究機關銘傳大學，計畫主持人李開遠，96年4月。

三、網頁資料
1. 邱碧英，淺談HS2002 版修正海關進口稅則，全國工業總會官方網站： http://wto.cnfi.org.tw/admin/upload/9/emily14.pdf (last visited: 2010.07.25)
2. 關稅總局網站，網址：http://web.customs.gov.tw/mp.asp?mp=1 (last visited: 2011.07.14)

四、司法判決
(一)最高行政法院判決
1. 最高行政法院99年度判字第750號判決
2. 最高行政法院99年度判字第749號判決
3. 最高行政法院99年度判字第679號判決
4. 最高行政法院99年度判字第454號判決
5. 最高行政法院99年度判字第430號判決
6. 最高行政法院99年度判字第429號判決
7. 最高行政法院99年度判字第410號判決
8. 最高行政法院99年度判字第208號判決
9. 最高行政法院99年度判字第151號判決
10. 最高行政法院97年度判字第1084號判決
11. 最高行政法院97年度判字第1031號判決
12. 最高行政法院96年度判字第330號判決
13. 最高行政法院95年度判字第1221號判決

(二)台北高等行政法院判決
1. 台北高等行政法院99年度訴字第387號判決
2. 台北高等行政法院98年度訴字第2764號判決
3. 台北高等行政法院98年度訴字第2211號判決
4. 台北高等行政法院98年度訴字第1641號判決
5. 台北高等行政法院98年度簡字第814號判決
6. 台北高等行政法院98年度簡字第813號判決
7. 台北高等行政法院98年度簡字第653號判決

五、關稅局解釋案例
1. 關稅局稅則分類案例精選─IPAD 平板電腦
2. 關稅局稅則分類案例精選─Energy-Saver（節電器控制箱）
3. 關稅局稅則分類案例精選─MULTIPLE LIMIT SWITCH
4. 關稅局稅則分類案例精選─DIGITALER SATELLITER RECEIVER.DIGITAL 1200M CI (W/O TUNER)GLOBO BR.
5. 關稅局稅則分類案例精選─內部通話系統附帶一影像對講INTERCOMS WITH DOOR VIDED ANSWERING
6. 關稅局稅則分類案例精選─1.MV1-A4040-0256CT4-00 LED 艾美晶"LED 3 IN 1"全彩幕屏2.RTP-8000 主控器3.RTP-X8分控器 1＋2＋3具有LED DISPLAY之主要特性
7. 關稅局稅則分類案例精選─電腦專用之彩色監視器14" COLOR DISPLAY MONITORS (WITHOUT TUNER)
8. 關稅局稅則分類案例精選─Ex.KuPen Air（行動數位手寫筆）
9. 關稅局稅則分類案例精選─功率電容器組AUTOMATIC FQUIPMENT FOR POWER FACTOR CORRECTION WITHOUT CONTROLLER
10. 關稅局稅則分類案例精選─多功能數位攝影機98-143-00030 DV4000,DIGITAL CAMERA.
11. 關稅局稅則分類案例精選─PALM TUNGSTEN T5 HANDHELD,CHINESE
12. 關稅局稅則分類案例精選─TUN900 STEREO TV TUNER CARD WITH FM RADIO
13. 關稅局稅則分類案例精選─紫外線殺菌WATER PURIFICATION SYSTEM STZ-110H
14. 關稅局稅則分類案例精選─iPod/iPhone Multiplayer(多媒體播放機)

貳、英文參考資料

一、書籍及期刊論文
1. Bang Nam Jeon, From The 1997-98 Asian Financial Crisis To The 2008-09 Global Economic Crisis: Lessons From Korea's Experience, 5 E. ASIA L. REV. 103,129-30(2010).
2. Eleanor M. Fox, Toward World Antitrust And Market Access, 91 A.J.I.L. 1 (1997)
3. Iana Dreyer ＆ Brian Hindley, Trade in Information Technology Goods: Adapting the ITA to 21st Century Technological Change, ECIPE Working Paper, 5 (2008)
4. Lawyer's PC, Product Briefs, 23 No. 18 LAW. PC 13 (2006)
5. Lawyer's PC, Product Briefs, 26 No. 7 LAW. PC 12(2009)
6. Marc M. Levey , US Taxation of Foreign Controlled Businesses Current Through 2009,1 U.S. Tax. Foreign Cont. Bus. ¶ 9.01(2011)
7. MITSUO MATSUSHITA ET AL., THE WORLD TRADE ORGANIZATION: LAW, PRACTICE, AND POLICY,141-2(Oxford University Press)(2003)
8. Phillip Swann ,The HDTV Effect-TechNews(2006.03.27)
9. Rolf H. Weber, Digital Trade in WTO-Law -- Taking Stock and Looking Ahead, 5 Asian J. WTO & INT'L HEALTH L. & POL'Y 1 (2010)
10. Rolf H. Weber, Information Technology Markets Asia's Opportunity to Revitalise the WTO, 37 H. K. L.J. 185, 209 (2007)
11. Sacha Wunsch- Vincent, WTO, E-Commerce, and Information Technologies: From the Uruguay Round through the Doha Development Agenda, Markel Foundation ,p43 (2004)
12. Sacha Wunsch-Vincent & Aaditya Mattoo, Pre-Empting Protectionism In Services: The Gats And Outsourcing, 7 J. INT'L ECON. L. 765(2004)
13. Shin-yi Peng, Taxing Innovation?—The Evolving Coverage of the Information Technology Agreement, 64 TAXL 79(2010)
14. Rob Pegoraro, Personal Tech-TechNews (July 26, 2007)
15. Shell Haffner, Document Management Go Green, Save Green, 27 No. 8 GPSOLO 12,13 (2010)

二、WTO 及歐盟文件
1. Appellate Body Report, European Communities – Custom Classification of Frozen Boneless Chicken Cuts, ¶269, WT/DS286/AB/R
2. Customs Code Committee, Tariff and Statistical Nomenclature Section, Report of conclusions of the360th meeting of the Committee, TAXUD/555/2005-EN, Annex VII (2005).Commission Regulation (EC) 517/ 61,1999 O.J. L, 23-24.
3. Commission Regulation (EC) 400/70 , 2006 O.J. L, 9-11.
4. Council Regulation (EC) No 2559/2000 (2000.11.16)
5. Council Regulation (EC) No 493/2005 (2005.03.16)
6. Commission Regulation (EC) No 2171/2005 (2005.12.23).
7. Explanatory Notes to the Combined Nomenclature of the European Communities, 2008/C 133/01, O.J. (C 133). p352-353.
8. Explanatory Notes to the Combined Nomenclature of the European Communities, 2008/C 112/03, O.J. C 112, 8-9. (2008.05.07)
9. Executive Summary of the First Written Submission by the European Communities, European Communities--Tariff Treatment of Certain Information Technology Products, ¶ 15, WT/DS375, WT/DS376, WT/DS377 (2009.04.19)
10. First Written Submission of the United States, European Communities and Its Member States--Tariff Treatment of Certain Information Technology Products, ¶ 4,61-62, 123-24. WT/DS375, WT/DS376, WT/DS377 (2009.03.05)
11. General Agreement on Tariffs and Trade II:1(a), 1(b) , 61 Stat. A-11, 55 U.N.T.S. 194, Oct. 30, 1947.
12. Ministerial Declaration on Trade in Information Technology Products, WT/MIN(96)/16.(1996)
13. Ministerial Declaration on Trade in Information Technology Products (Information Technology Agreement, ITA), WT/MIN(96)/16.(1996))
14. Office of the United States Trade Representative, http://www.ustr.gov
15. Panel Report, European Communities and Its Member States-Tariff Treatment of Certain Information Technology Products, WT/DS375/R, WT/DS376/R, WT/DS377/R (2010.08.16)
16. Panel Report, Japan - Trade in Semi-Conductors ("Japan - Semi-Conductors"), adopted on4 May 1988, BISD 35S/116, 35S/116, 161(1988).
17. Panel Reports, European Communities and Its Member States- Traiff Treatment of Certain Information Technology Products, WT/DS375/R, WT/DS376/R, WT/DS377/R (2010.07.23)
18. World Trade Organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Note by the Secretariat: Overview of Divergences of Classification of Attachment B Items, G/IT/2/Add.1/Rev.1 (1999).
19. World Trade Organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Informal Meeting of Customs Experts From ITA Participants to Discuss Classification Divergences 6-8 May 2002, G/IT/14/Rev.1/Add.1 (2003).
20. World Trade Organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Reply Received from the WCO Regarding Classification Issues, G/IT/20 (2002).
21. World Trade Organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Note by the Secretariat: Classification Divergergences, G/IT/W/6/Rev.3 (2004).
22. World Trade organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 31 October 2006, G/IT/M/47.(2006)
23. World Trade Organization, Council for Trade in Goods - Implementation of the Ministerial Declaration on Trade in Information Technology Products, G/L/160 (1997).
24. World Trade Organization, Report of the Committee of Participants on the Expansion of Trade in Information Technology Products, G/IT/W/3 (1998)
25. World Trade organization, Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 31 October 2006, G/IT/M/47.(2006)
26. World Trade Organization, Ministerial Declaration of 11 September 2000, G/IT/5/Rev.1.
27. World Trade Organization, Minutes of Meeting, Dispute Settlement Body of 23 September 2008, WT/DSB/M/256, ¶52.
28. WTO Reporter, Dispute Settlement: U.S. Mulling WTO Case Against EU for Violating Information Technology Accord (2008.01.14)
29. WTO Reporter, Information Technology: USTR Schwab Says Dispute Continues with EU over IT Tariffs, Hints at WTO Case (2008).
30. WTO, Committee of Participants on the Expansion of Trade in Information Technology Products, Minutes of the Meeting of 20 November 1998, G/IT/M/13,¶1.1.
31. WTO, Committee of Participants on the Expansion of Trade in Information Technology Products,Note by the Secretariat: Overview of Divergences of Classification of Attachment B Items, G/IT/2/Add.1/Rev.1 (1999).

三、網頁資料
1. Kuwait joins WTO’s Information Technology Agreement, available at http://www.wto.org/english/news_e/news10_e/ita_13sep10e.htm (last visited: 2010.07.03)
2.Org. For Econ. Co-Operation And Dev., Regulatory Reform In Korea: The Role Of Competition Policy In Regulatory Reform (2000), available at http://www.oecd.org/dataoecd/36/38/32481170.pdf (last visited: 2010.07.01)
3. https://zh.wikipedia.org/zh-tw/DVI (last visited: 2010.07.07)
4. Natural Resources Defense Council, available at http://www.nrdc.org/energy/files/settopboxes.pdf (last visited: 2011.05.21)
4. HS Nomenclature 2007 Edition, http://www.wcoomd.org/home_hsoverviewboxes_tools_and_instruments_hsnomenclaturetable2007.htm (last visited: 2011.06.28)
4. Charkravarthi Raghavan, Majors Don’t Want Consumer Electronics in ITA-2, available at: http://www.sunsonline.org/trade/process/followup/1998/07030098.htm (last visited: 2011.07.01)
5. Chakravarthi Raghavan, US-EC Product List For ITA-2 Fails to Garner Consensus,, available at: http://www.sunsonline.org/trade/process/followup/1998/11240198.htm. (Last visited: 2010.05.26).
6. Jasper Womach, Report for Congress: Agriculture: A Glossary of Terms, Programs, and Laws, 2005 Edition", http://ncseonline.org/nle/crsreports/05jun/97-905.pdf (last visited: 2011.05.21)
7. Digital Display Working Group(DDWG), available at http://www.ddwg.org/ (last visited:2011.07.07)