Commodity Tax Act Article 11

Taxable items and tax rates for electric appliances are as follows:1. Refrigerators: taxed on an ad valorem basis at 13%.2. Air conditioners: including all kinds of electric air conditioners that use electrical devices to control room temperature, taxed on an ad valorem basis at 20%. While central air conditioning systems composed of compressor, air conditioning box and fan coil are taxed on an ad valorem basis at 15%.3. Dehumidifiers: including all kinds of electric dehumidifiers that use electrical devices to control room humidity, taxed on an ad valorem basis at 15%. However, the dehumidifiers for use in factories are exempt from the commodity tax.4. Stereophonic systems: dividable stereophonic components including turntable, tuner, amplifier with tuner, recorder, amplifier, speaker and other components, taxed on an ad valorem basis at 10%.5. Electric ovens: including all kinds of machines that use electric-thermic or micro waves to cook foods, taxed on an ad valorem basis at 15%.Commodities made of the commodities listed in the preceding paragraph and other non-taxable commodities, or combination of commodities listed in the preceding paragraph which are applicable to different tax rates, shall be taxed at the highest tax rates based on the total taxable value.Air conditioners mentioned in Subparagraph 2 of the first paragraph, may be taxed based on major components according to rules prescribed by the MOF.