Commodity Tax Act Article 9-1

Within five years from the effective date of this article, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority.The Executive Yuan shall, in six months before the exemption period expires, decide to extend or terminate the exemption period based on the actual situation.