Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 2
Except for central air conditioning systems that are imported in whole units (sets) with commodity tax levied by the whole unit (set), imported or domestically produced air handling units or (refrigerant) compressors for the manufacture of central air conditioning systems shall be levied commodity tax on an ad valorem basis pursuant to the Regulations herein.
中文原文 中央系統型及汽車冷暖氣機貨物稅折算課徵辦法第2條
中央系統型冷暖氣機，除整臺（套）進口者，應照整臺（套）冷暖氣機課徵貨物稅外，凡進口或國內產製供中央系統型冷暖氣機用之主機或冷媒壓縮機，應依本辦法之規定，按主機或冷媒壓縮機之價格折算課徵貨物稅。