The Specifically Selected Goods and Services Tax Act Article 12

Law:: The Specifically Selected Goods and Services Tax Act
Chinese:: 特種貨物及勞務稅條例第12條

The amount of tax on importation of the specifically selected goods under Subparagraphs 2 to 6 of Paragraph 1 of Article 2 shall be calculated based on the taxable value specified in Article 10 and at the tax rate specified in Article 7.

中文原文特種貨物及勞務稅條例第12條

進口第二條第一項第二款至第六款規定之特種貨物應徵之稅額，依第十條規定之完稅價格，按第七條規定之稅率計算之。

English translation for reference only; the Chinese text prevails. Not legal advice.