Commodity Tax Act Article 15
In case where the manufacturer produces the taxable commodity under a consignment process contract and where raw materials are provided by the consignor, the selling price shall be the selling price of the consignor and the taxable value shall be calculated in accordance with the preceding two articles.
中文原文 貨物稅條例第15條
產製廠商接受其他廠商提供原料，代製應稅貨物者，以委託廠商之銷售價格依前二條之規定計算其完稅價格。