Regulations for the Collection of Commodity Tax Article 15
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.
A manufacturer shall, prior to commencing the production of taxable goods, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph of a product sample and its packing logo or packing paper to the competent tax authority for review and approval. If deemed necessary for review purposes, the competent tax authority may notify the manufacturer to provide the design drawings or catalogue of the product.The aforesaid Application for Product Registration shall contain the following particulars:(1)Name and specifications of the product (including the names and unit quantity of major materials used)(2)Packing material, packing method, and volume or net weight contained in each unit(3)Estimated manufacturing cost, profit and selling price excluding tax(4)Whether the product is for export only(5)Whether the product has the same quality and specification as products produced by other factories within the same organizationThe photograph of the sample specified in the first paragraph hereof may be submitted within two (2) days after production of the first batch if the manufacturer is unable to submit the same prior to the commencement of production.The manufacturer may apply to the competent tax authority, prior to releasing goods from the factory, to verify in advance whether the goods scheduled to leave the factory are subject to tax.
中文原文 貨物稅稽徵規則第15條
產製廠商應於開始產製應稅貨物前，向主管稽徵機關洽編產品編號及填具產品登記申請書，並檢同樣品四吋照片及包裝使用圖樣或包裝用紙，送經主管稽徵機關審查相符者，准予登記。
主管稽徵機關於審查有必要時，得通知產製廠商提供產品之設計圖或型錄。
前項產品登記申請書，應載明下列事項：
一、產品名稱及規格（註明所用重要原料之名稱及其使用單位數量）。
二、包裝材料、包裝方法及每一單位內含容量或淨重。
三、預計製造成本、利潤及不含稅款之銷售價格。
四、是否專供外銷。
五、是否與同一組織之其他工廠產品之品質、規格相同。
第一項規定應檢送之樣品照片，如無法於產製前檢送者，得於首次產製完成二日內檢送。
產製廠商於貨物出廠前，得向所在地主管稽徵機關申請預先審核預定出廠之貨物是否屬應稅貨物。
主管稽徵機關於審查有必要時，得通知產製廠商提供產品之設計圖或型錄。
前項產品登記申請書，應載明下列事項：
一、產品名稱及規格（註明所用重要原料之名稱及其使用單位數量）。
二、包裝材料、包裝方法及每一單位內含容量或淨重。
三、預計製造成本、利潤及不含稅款之銷售價格。
四、是否專供外銷。
五、是否與同一組織之其他工廠產品之品質、規格相同。
第一項規定應檢送之樣品照片，如無法於產製前檢送者，得於首次產製完成二日內檢送。
產製廠商於貨物出廠前，得向所在地主管稽徵機關申請預先審核預定出廠之貨物是否屬應稅貨物。