Value-added and Non-value-added Business Tax Act Article 20
The business tax on imported goods shall be calculated based on the total sum of amount of the customs taxable value and import tariffs at the tax rate provided in Article 10.If the above-mentioned goods are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the business tax shall be calculated based on the total amount prescribed in the preceding paragraph plus the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco.
中文原文 加值型及非加值型營業稅法第20條
進口貨物按關稅完稅價格加計進口稅後之數額，依第十條規定之稅率計算營業稅額。
前項貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，按前項數額加計貨物稅額、菸酒稅額或菸品健康福利捐金額後計算營業稅額。
前項貨物如係應徵貨物稅、菸酒稅或菸品健康福利捐之貨物，按前項數額加計貨物稅額、菸酒稅額或菸品健康福利捐金額後計算營業稅額。