Commodity Tax Act Article 3
Commodities which meet any of the following conditions shall be exempt from Commodity tax:1. Raw materials used for manufacturing other taxable commodities.2. Export commodities.3. Commodities for exhibition but not for sale.4. Commodities donated for troop-cheering.5. Commodities supplied directly for military use with the approval of the Ministry of National Defense.The rules governing tax exemption as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance (hereinafter referred to as the MOF).
中文原文 貨物稅條例第3條
應稅貨物有左列情形之一者，免徵貨物稅：
一、用作製造另一應稅貨物之原料者。
二、運銷國外者。
三、參加展覽，並不出售者。
四、捐贈勞軍者。
五、經國防部核定直接供軍用之貨物。
前項免稅辦法，由財政部定之。
一、用作製造另一應稅貨物之原料者。
二、運銷國外者。
三、參加展覽，並不出售者。
四、捐贈勞軍者。
五、經國防部核定直接供軍用之貨物。
前項免稅辦法，由財政部定之。