Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 5
When a manufacturer uses imported or domestically purchased air handling units or compressors for the assembly of refrigerating equipment that is not used for the production of central air conditioning systems, the air handling unit or compressor is exempted from commodity tax. The manufacturer shall follow the provisions below in the application for tax exemption or refund:1. The manufacturer has obtained a certificate of purpose for the imported or domestically produced air handling units or compressors, from the competent authority:(1) Prior to purchase or assembly of the refrigerating equipment, if a manufacturer that has registered its factory or obtained a permit for factory establishment can provide documentation evidencing the definite purpose of the purchase, it may apply to the Industrial Development Bureau, Ministry of Economic Affairs for the issue of a proof document and use it to apply for tax-exempt import or factory release.(2) For air handling units or compressors imported for use in the assembly of refrigerating equipment for fishing boats, Customs will approve the exemption of commodity tax if a duty-exemption document issued by the Council of Agricultural, Executive Yuan is presented.(3) For air handling units or compressors imported for use in the assembly of refrigerating equipment by a shipyard, Customs will approve the exemption of commodity tax if a proof document issued by the Industrial Development Bureau, Ministry of Economic Affairs is presented.2. The manufacturer hasn’t obtained a certificate of purpose for the imported or domestically produced air handling units or compressors, from the competent authority:(1) When the manufacturer imported or factory released the air handling units or compressors, which have determined its sales target, purpose and installation location, it may provide an engineering contract, purchase certificate or copy of uniform invoice, a statement of the refrigerant compressor model or other sufficient proof of documents for refrigeration equipment, for tax-exempt by affidavits. And the manufacturer should within three months from the day of importation or factory release of the air handling units or compressors, after completing the assembly, submit the proof documentation for refrigeration equipment that has been installed issued by the tax authority where the equipment is located, to Customs at the import location or the competent tax authority at the location of the manufacturer for case closure. If it is impossible to handle case closure within the time limit due to special reasons, it shall state the reasons and apply for an extension within the time limit for handling case closure. The extension period shall be determined by Customs at the import location or the competent tax authority at the location of the manufacturer according to actual circumstances; if it fails to handle case closure within the time limit, it shall be subject to supplementary collection of commodity tax in accordance with Article 3.(2) Importers other than the manufacturer that import air handling units or compressors, may apply to the local tax authority for provision of security, and after receiving such security, present the proof documentation to Customs for release without tax payment. After completing the assembly, the importer should submit the proof documentation for refrigeration equipment that has been installed issued by the tax authority where the equipment is located, and apply to the local tax authority who approved security for case closure.(3)When a manufacturer use tax-paid air handling units or compressors for the assembly of refrigerating equipment, it should, after completing the assembly, submit the proof documentation for refrigeration equipment that has been issued by the tax authority where the equipment is located, together with a tax payment certificate or receipt to the agency that collected the commodity tax to apply for tax refund or return of deposit.If the aforesaid tax-exempt air handling unit or compressor is not used according to the originally declared purpose, or transferred so that its tax exemption status no longer applies, the user that changes the purpose of usage or the transferor shall repay the tax to the local tax authority. Otherwise, the provisions of Item 4 of Article 32 of the Commodity Tax Act shall apply.
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5條
廠商以進口及國內產製之主機或冷媒壓縮機裝置冷凍冷藏設備非供中央系統型冷暖氣機使用，准予免稅，其申請免稅或退稅事宜，依下列規定辦理：
一、進口或出廠時已取得主管機關用途證明者：
（一）已辦理工廠登記或已取得工廠設立許可之廠商，購買裝置冷凍冷藏設備前，能提供確定用途之有關資料，由該廠商向經濟部工業局申請核發證明文件，辦理免稅進口或出廠。
（二）廠商進口供漁船裝置冷凍冷藏設備使用，由海關驗憑行政院農業委員會核發免徵關稅之證明文件，核定免徵貨物稅。
（三）廠商進口供造船廠裝置冷凍冷藏設備使用，由海關驗憑經濟部工業局核發之證明文件，免徵貨物稅。
二、進口或出廠時未取得主管機關用途證明者：
（一）廠商進口或出廠主機或冷媒壓縮機時，已確定其銷售對象、用途及裝置地點者，得提供工程合約書、購買憑證或統一發票影本、載明冷媒壓縮機型號之切結書或其他足資證明確供冷凍冷藏設備用之文件，先行辦理具結免徵貨物稅進口或出廠，並應自主機或冷媒壓縮機進口日或出廠日之次日起算三個月內，檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件，向進口地海關或產製廠商所在地主管稽徵機關辦理銷案。
遇特殊原因無法如期銷案者，應於銷案期限內敘明理由申請展期，其展延期限由進口地海關或產製廠商所在地主管稽徵機關視實際情況酌定；逾期未辦理銷案者，依第三條規定補徵貨物稅。
（二）非裝置工廠之廠商進口主機或冷媒壓縮機，得向所在地主管稽徵機關提供擔保，經核准後，由海關驗憑證明文件免稅放行，俟裝置完成，應檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件，向原核准提供擔保機關申請銷案。
（三）廠商以已繳納貨物稅之主機或冷媒壓縮機，裝置冷凍冷藏設備，應於完工後檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件、完稅照或繳稅憑證，向原課徵貨物稅機關申請退稅或發還保證金。
前項免稅之主機或冷媒壓縮機，如未按原申請核准用途使用，或轉讓而不合於免稅要件者，由改變用途使用人或轉讓人向其所在地主管稽徵機關申請補稅。
未經補稅擅自銷售或移作他用者，應依本條例第三十二條第四款規定辦理。
一、進口或出廠時已取得主管機關用途證明者：
（一）已辦理工廠登記或已取得工廠設立許可之廠商，購買裝置冷凍冷藏設備前，能提供確定用途之有關資料，由該廠商向經濟部工業局申請核發證明文件，辦理免稅進口或出廠。
（二）廠商進口供漁船裝置冷凍冷藏設備使用，由海關驗憑行政院農業委員會核發免徵關稅之證明文件，核定免徵貨物稅。
（三）廠商進口供造船廠裝置冷凍冷藏設備使用，由海關驗憑經濟部工業局核發之證明文件，免徵貨物稅。
二、進口或出廠時未取得主管機關用途證明者：
（一）廠商進口或出廠主機或冷媒壓縮機時，已確定其銷售對象、用途及裝置地點者，得提供工程合約書、購買憑證或統一發票影本、載明冷媒壓縮機型號之切結書或其他足資證明確供冷凍冷藏設備用之文件，先行辦理具結免徵貨物稅進口或出廠，並應自主機或冷媒壓縮機進口日或出廠日之次日起算三個月內，檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件，向進口地海關或產製廠商所在地主管稽徵機關辦理銷案。
遇特殊原因無法如期銷案者，應於銷案期限內敘明理由申請展期，其展延期限由進口地海關或產製廠商所在地主管稽徵機關視實際情況酌定；逾期未辦理銷案者，依第三條規定補徵貨物稅。
（二）非裝置工廠之廠商進口主機或冷媒壓縮機，得向所在地主管稽徵機關提供擔保，經核准後，由海關驗憑證明文件免稅放行，俟裝置完成，應檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件，向原核准提供擔保機關申請銷案。
（三）廠商以已繳納貨物稅之主機或冷媒壓縮機，裝置冷凍冷藏設備，應於完工後檢附裝置所在地主管稽徵機關勘驗確已裝置完成冷凍冷藏設備之證明文件、完稅照或繳稅憑證，向原課徵貨物稅機關申請退稅或發還保證金。
前項免稅之主機或冷媒壓縮機，如未按原申請核准用途使用，或轉讓而不合於免稅要件者，由改變用途使用人或轉讓人向其所在地主管稽徵機關申請補稅。
未經補稅擅自銷售或移作他用者，應依本條例第三十二條第四款規定辦理。