財政部民國111年1月5日台財關字第1111000162號

「手持列印筆（Hand-held printing pen）」係用以加熱並擠出熱熔性塑膠線材，供使用者能自由創建立體結構物件，依據「海關進口稅則」解釋準則1及6規定，歸列稅則號別第8477.80.00號，自即日生效

MINISTRY OF FINANCE Order is hereby given, for stipulating hand-held printing pens, which can be used for creating 3D spatial objects freely by heating up and extruding hot melt plastic filaments, shall be classified under Tariff No. 8477.80.00 based on General Rules for Interpretation 1 and 6 of \"Customs Import Tariff\" (stipulation becomes effective from 5th, January 2022)