The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 4
"Turtle shells, hawksbill, coral, ivory, furs, and their products," as used in Article 2, paragraph 1, subparagraph 5 of the Act, means the turtle shells, hawksbill, coral, ivory, and furs, in whole, partial, or processed form, of protected species as defined in the Wildlife Conservation Act.
中文原文 特種貨物及勞務稅條例施行細則第4條
本條例第二條第一項第五款所稱龜殼、玳瑁、珊瑚、象牙、毛皮及其產製品，指野生動物保育法規定之保育類龜殼、玳瑁、珊瑚、象牙、毛皮之全部、部分及其加工品。