Commodity Tax Act Article 9
Flat-glass which includes all kinds of flat-glass and glass bar that are polished or sand, colored or transparent, figured or engraved, polish-edged or nonpolish-edged, roll-edged or unroll-edged are taxed on an ad valorem basis at 10%. However, electrification glass and reinforced glass for used in producing molds are exempt from commodity tax.
中文原文 貨物稅條例第9條
平板玻璃：凡磨光或磨砂、有色或無色、有花或有隱紋、磋邊或未磋邊、捲邊或不捲邊之各種平板玻璃及玻璃條均屬之，從價徵收百分之十。
但導電玻璃及供生產模具用之強化玻璃免稅。
但導電玻璃及供生產模具用之強化玻璃免稅。