獨家：LG、三星在印度因OLED電視零件面臨關稅逃漏調查

記者 Aditya Kalra 與 Nikunj OhriBy Aditya Kalra and Nikunj Ohri

新德里9月23日（路透社）——五名消息人士告訴路透社，印度正調查LG電子（LG Electronics）與三星（Samsung），指控兩家公司涉嫌對進口高階電視顯示零件繳納較低關稅，使這兩家南韓巨頭高度押注的高階娛樂裝置受到審查。NEW DELHI, Sept 23 (Reuters) - India is investigating LG Electronics and Samsung for allegedly paying lower tariffs on imported display parts of high-end TVs, five sources told Reuters, putting under scrutiny the premium entertainment devices both South Korean giants have bet big on.

漫長的進口關稅與稅務調查，一直是外國投資人在印度的痛點，也讓三星、大眾汽車（Volkswagen）等企業捲入其中；不過印度官員表示，他們只是執行印度本國法律。Lengthy import tariff and tax investigations have been a sore point for foreign investors in India and embroiled companies like Samsung and Volkswagen, though Indian officials say they are simply enforcing the law of the land.

這項最新調查涉及用於製造OLED面板的進口顯示零件。OLED即有機發光二極體技術，能提供更優異的畫質；LG電子與三星均在印度製造OLED產品，而印度是兩家公司重要的成長市場。The latest investigation concerns imports of display parts that go into making panels for OLEDs, or organic light emitting diode technology, which offer superior picture quality and are made by LG Electronics and Samsung in India, a key growth market for them.

不過，研究公司Omdia表示，昂貴OLED產品的市場在全球仍屬小眾，去年銷量僅650萬台。Counterpoint Research資料顯示，印度電視市場去年規模為47億美元，OLED市占率接近4%。The market for pricey OLEDs is still niche globally, however, with just 6.5 million units sold last year, research firm Omdia says. Counterpoint Research data shows India's TV market was worth $4.7 billion last year, with OLEDs having a near 4% share.

因事件屬機密而不願具名的消息人士表示，印度官員指控這些公司對稱為open cell的進口OLED玻璃螢幕，錯誤主張適用5%優惠關稅；官員認為，這項稅率多年來只保留給主導大眾市場銷售的較舊LCD與LED產品。Indian officials have alleged the companies wrongly claimed a concessional 5% tariff on imported OLED glass screens called open cells, arguing the rate has for years been reserved for the older LCD and LEDs which dominate mass-market sales, said the sources, who declined to be identified as the matter is confidential.

兩名知情人士表示，印度稅收情報局（Directorate of Revenue Intelligence）認為，三星與LG應為OLED零件繳納15%關稅。For OLED parts, India's Directorate of Revenue Intelligence believes Samsung and LG should have paid a 15% duty, said two of the sources aware of the investigation.

消息人士補充說，兩家公司私下反對印度當局的立場，因為它們認為OLED不過是LED技術的進階形式，應適用相同的印度關稅。The companies are privately opposing the position of Indian authorities as they believe OLED is nothing but an advanced form of LED technology and the same Indian tariffs should apply, the sources added.

消息人士未評論涉嫌少繳關稅金額的財務細節。通常在調查後，主管機關可發出稅款追繳通知，並處以最高相當於逃漏關稅100%的罰款。企業可依法在法院挑戰這類追繳要求。The sources did not comment on the financial details of the amount of duty allegedly underpaid. Typically, following an investigation, authorities can issue tax demand notices and impose penalties of up to 100% of the duty evaded. Companies can legally challenge such demands in courts.

三星在給路透社的聲明中表示，該公司「正在審視此事，並全力配合相關主管機關」，並補充說，該公司堅定致力於遵守所有法律。Samsung said in a statement to Reuters that it is "reviewing the matter and cooperating fully with the relevant authorities, adding it is firmly committed to complying with all laws."

LG與印度稅收情報局未回應詢問。LG and the revenue directorate did not respond to queries.

電視市場受到審查SCRUTINY IN TV MARKET

四名消息人士表示，印度稅收情報局人員最近幾週前往三星位於新德里附近古爾岡的印度總部，訊問公司官員。Officers from the Directorate of Revenue Intelligence visited Samsung's India headquarters in Gurugram near New Delhi to question officials in recent weeks, four sources said.

其中一名消息人士表示，印度當局則向LG發出有關OLED進口的書面問題，LG已提交回覆，並自願繳交一筆未說明金額的款項，以涵蓋主管機關可能要求的任何額外關稅。LG was instead sent written questions by Indian authorities on its OLED imports and has submitted its responses, along with a voluntary, unspecified monetary deposit to cover any extra duty that authorities may request, said one of the sources.

LG去年將其印度子公司在孟買證券交易所上市，目前市值近120億美元。該公司8月表示，其電視部門正出現「非常高品質的成長」，以價值計算，在印度電視市場市占率約26%，OLED市占率則幾乎達59%。LG last year listed its India unit on Mumbai stock exchanges where it currently has a market capitalisation of nearly $12 billion. It said in August its TV segment was witnessing "very high-quality growth", with its India TV market share around 26% and OLED share almost 59% in value terms.

三星也在印度銷售多款OLED電視，其中一款印度製65吋電視售價為2,415美元。自去年以來，該公司也正就另一筆5.2億美元的印度稅款追繳要求提出爭議；印度指控其將網路設備進口錯誤分類。Samsung also sells many OLEDs in India, with one Made in India 65-inch TV priced at $2,415. The company is contesting another $520 million India tax demand since last year for allegedly misclassifying imports of networking gear.

遊說行動LOBBYING PUSH

在印度當局調查LG與三星之際，兩家公司所屬的產業團體8月發起行動，推動印度資訊科技部建議將OLED顯示零件納入5%低優惠關稅制度。While Indian authorities investigate LG and Samsung, their industry groups in August launched a campaign to push India's IT ministry to recommend OLED display parts should be covered under the low, concessional duty regime of 5%.

在內容幾乎相同的機密信函中，消費電子與家電製造商協會（Consumer Electronics and Appliances Manufacturers Association）及產業團體MAIT表示，關稅法「將優惠適用範圍限制」於LCD與LED顯示零件，造成「異常情況」。In nearly identical confidential letters, the Consumer Electronics and Appliances Manufacturers Association and industry body MAIT said the tariff law "restricts the benefit" only to LCD and LED display parts, creating an "anomalous situation".

路透社查閱的信函稱：「較先進OLED電視的製造商無法獲得同樣優惠，導致投入成本提高、競爭力降低。」"Manufacturers of more advanced OLED TVs are denied the same benefit, resulting in higher input costs and reduced competitiveness," said the letters, reviewed by Reuters.

政府資料顯示，截至2026年3月的一年內，印度包括電視零件在內的顯示器進口額增加15%，達56億美元，凸顯該國對這類海外供應的依賴。Government data shows India's imports of displays including TV parts rose 15% in a year to $5.6 billion by March 2026, highlighting the nation's reliance on such overseas supplies.

業界也在遊說對OLED顯示器製造整體提供更多豁免，稱目前只有舊式LCD技術製造機器享有關稅豁免。The industry is also lobbying for more exemptions on OLED display manufacturing overall, saying only old LCD technology manufacturing machines enjoy duty exemptions.

信函稱：「這種缺乏對等的情況，導致設立OLED製造的資本成本提高。這也阻礙印度較高階技術製造業的成長，因此違背『印度製造』。」"This absence of parity results in higher capital costs for setting up OLED manufacturing," said the letters. "This also hampers growth of manufacture of higher technologies in India and is thus against ‘Make in India'."

這些產業團體與印度資訊科技部未回應路透社詢問。The industry groups and India's IT ministry did not respond to Reuters queries.

（Aditya Kalra 與 Nikunj Ohri 採訪報導；Kim Coghill 編輯）(Reporting by Aditya Kalra And Nikunj Ohri; Editing by Kim Coghill)