Enforcement Rules of Value-added and Non-value-added Business Tax Act Article 3
The term "consignee of imported goods" as used in Subparagraph 2 of Article 2 of the Act, means the consignee named in the bills of lading or in the shipping manifest for the imported goods.The term "holder of imported goods" means the person in possession of imported goods for which the taxable amount has not yet been paid.
中文原文 加值型及非加值型營業稅法施行細則第3條
本法第二條第二款所稱進口貨物之收貨人，指提貨單或進口艙單記載之收貨人。
所稱進口貨物之持有人，指持有進口應稅未稅貨物之人。
所稱進口貨物之持有人，指持有進口應稅未稅貨物之人。