Commodity Tax Act Article 8
The tax rates for all kinds of factory machine-made cool drinks are as follows:1. Diluted natural fruit/vegetable juice: taxed on an ad valorem basis at 8%.2. Other beverage: taxed on an ad valorem basis at 15%.Factory machine-made cool drinks referred to in the preceding paragraph that have no added sugar, or are pure natural fruit juice, fruit syrup, concentrated fruit syrup, concentrated fruit juice and pure natural vegetable juice which are in compliance with the national standards are exempt from commodity tax.Factory machine-made cool drinks in the first paragraph shall comply with one of the conditions below:1. The drinks are made at fixed premises and sealed in bottles (boxes, cans or barrels) using motor-driven or non-motor driven machinery.2. The drinks are made at fixed premises where the raw materials or semi-finished products of the drinks are made using motor-driven or non-motor driven machinery and loaded into a vending machine for mixture and sale.The cost of container for domestically produced beverage shall be deducted when calculating the ex-factory price.
中文原文 貨物稅條例第8條
飲料品：凡設廠機製之清涼飲料品均屬之。
其稅率如下：
一、稀釋天然果蔬汁從價徵收百分之八。
二、其他飲料品從價徵收百分之十五。
前項飲料品無添加糖者，及合於國家標準之純天然果汁、果漿、濃糖果漿、濃縮果汁、純天然蔬菜汁者，免稅。
第一項所稱設廠機製，指下列情形之一：
一、設有固定製造場所，使用電動或非電動之機具製造裝瓶（盒、罐、桶）固封者。
二、設有固定製造場所，使用電動或非電動機具製造飲料品之原料或半成品裝入自動混合販賣機製造銷售者。
國內產製之飲料品，應減除容器成本計算其出廠價格。
其稅率如下：
一、稀釋天然果蔬汁從價徵收百分之八。
二、其他飲料品從價徵收百分之十五。
前項飲料品無添加糖者，及合於國家標準之純天然果汁、果漿、濃糖果漿、濃縮果汁、純天然蔬菜汁者，免稅。
第一項所稱設廠機製，指下列情形之一：
一、設有固定製造場所，使用電動或非電動之機具製造裝瓶（盒、罐、桶）固封者。
二、設有固定製造場所，使用電動或非電動機具製造飲料品之原料或半成品裝入自動混合販賣機製造銷售者。
國內產製之飲料品，應減除容器成本計算其出廠價格。