Commodity Tax Act Article 11-1
From June 15, 2025 to December 31, 2029, the commodity tax on new refrigerators, new air conditioners, and new dehumidifiers which are classified as first- or second-grade of the energy-efficient levels approved by the Ministry of Economic Affairs and are not for resale, returned, or exchanged shall be reduced by the maximum amount of NT$2,000 in accordance with the Commodity Tax Refund Table for the Refrigerator, the Air Conditioner, and the Dehumidifier.The reduction of commodity tax in the preceding paragraph shall be claimed by purchasers.The aforementioned Table and provisions of the preceding two paragraphs relating to the application period, procedures, documentary evidence, and other related matters for the reduction of the commodity tax shall be prescribed by the MOF in conjunction with the Ministry of Economic Affairs.
中文原文 貨物稅條例第11-1條
自中華民國一百十四年六月十五日起至一百十八年十二月三十一日止，購買經經濟部核定能源效率分級為第一級或第二級之新電冰箱、新冷暖氣機或新除濕機非供銷售且未退貨或換貨者，該等貨物應徵之貨物稅每臺減徵稅額以新臺幣二千元為限，並按電冰箱冷暖氣機除濕機減徵貨物稅稅額表規定減徵之。
前項減徵貨物稅稅額應由買受人申請退還。
前二項電冰箱冷暖氣機除濕機減徵貨物稅稅額表、減徵貨物稅案件之申請期限、程序、應檢附證明文件、已退稅額之追繳及其他相關事項之辦法，由財政部會同經濟部定之。
前項減徵貨物稅稅額應由買受人申請退還。
前二項電冰箱冷暖氣機除濕機減徵貨物稅稅額表、減徵貨物稅案件之申請期限、程序、應檢附證明文件、已退稅額之追繳及其他相關事項之辦法，由財政部會同經濟部定之。