Commodity Tax Act Article 1
Commodities listed in this Act, whether manufactured domestically or imported from abroad shall be subject to commodity tax in accordance with this act except as otherwise provided by any other laws.
中文原文 貨物稅條例第1條
本條例規定之貨物，不論在國內產製或自國外進口，除法律另有規定外，均依本條例徵收貨物稅。