Regulations for the Collection of Commodity Tax Article 1
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
The Regulations herein are set forth in accordance with Article 36 of the Commodity Tax Act (hereunder referred to as “the Act”).
中文原文 貨物稅稽徵規則第1條
本規則依貨物稅條例（以下簡稱本條例）第三十六條規定訂定之。