Commodity Tax Act Article 6
The tax rates for all kinds of rubber tires are as follows:1. Rubber tires for buses and trucks: taxed on an ad valorem basis at 10%.2. All other rubber tires: taxed on an ad valorem basis at 15%.3. Inner tubes, solid rubber tires, and rubber tires for use on man-powered/animal-powered vehicles and farming vehicles are exempt from the commodity tax.
中文原文 貨物稅條例第6條
橡膠輪胎：凡各種輪胎均屬之，其稅率如左：
一、大客車、大貨車使用者，從價徵收百分之十。
二、其他各種橡膠輪胎，從價徵收百分之十五。
三、內胎、實心橡膠輪胎、人力與獸力車輛及農耕機用之橡膠輪胎免稅。
一、大客車、大貨車使用者，從價徵收百分之十。
二、其他各種橡膠輪胎，從價徵收百分之十五。
三、內胎、實心橡膠輪胎、人力與獸力車輛及農耕機用之橡膠輪胎免稅。