Regulations for Computing and Levying Commodity Tax for Central Air Conditioning Systems Article 6
The taxable value of an air handling unit or refrigerant compressor for a central air conditioning system shall be the duty-paying value as determined by Customs. In cases where the aforesaid products are manufactured by domestic producers, the taxable value of which shall be the selling price less commodity tax included.
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6條
國外進口之中央系統型冷暖氣機主機或冷媒壓縮機之完稅價格，依海關核定之關稅完稅價格加計進口稅捐之總額計算之。
國內廠商產製者，其完稅價格以廠商之銷售價格減除內含貨物稅稅額計算之。
國內廠商產製者，其完稅價格以廠商之銷售價格減除內含貨物稅稅額計算之。