Commodity Tax Act Article 18
For imported taxable commodities, the taxable value is calculated based on the total amount including taxable value for customs duty and customs duty.
中文原文 貨物稅條例第18條
國外進口應稅貨物之完稅價格，應按關稅完稅價格加計進口稅捐之總額計算之。
English translation for reference only; the Chinese text prevails. Not legal advice.