The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 29
A manufacturer purchasing any tax-exempt specifically selected good of Article 6, paragraph 1, subparagraph 1 of the Act shall fill out an application form and apply to the competent tax authority of the location of the factory for approval of tax exemption upon release from the factory or upon importation.Tax-exempt specifically selected goods of the preceding paragraph may not be transferred for use by another factory except with the approval of the competent tax authority.
中文原文 特種貨物及勞務稅條例施行細則第29條
產製廠商採購本條例第六條第一項第一款之免稅特種貨物，應填具申請書，向工廠所在地主管稽徵機關申請核准免稅出廠或進口。
前項免稅特種貨物，未經主管稽徵機關核准不得轉供他廠使用。
前項免稅特種貨物，未經主管稽徵機關核准不得轉供他廠使用。