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關務署說明指出,涉案貨品電腦直接感光數位版材Computer To Plate(簡稱CTP數位版材),依成像技術區分為「熱敏CTP數位版材」及「光敏CTP數位版材」兩種,都屬於現行進口稅率免稅項目,熱敏CTP數位版材主要用於商業印刷、包裝印刷及其他直接印刷,而光敏CTP數位版材主要用於印量大、速度快、紙張薄的傳統報紙。
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