Regulations for the Collection of Commodity Tax Article 18
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.
Except export goods, where packing specifications are approved under special case status, packed taxable goods shall have the name of the goods as well as the name and address of the manufacturer noted in Chinese on the package. Beverages that are domestically produced shall provide the Product No. starting 1 March 2024.
中文原文 貨物稅稽徵規則第18條
應稅貨物使用包裝者，除外銷貨物外，其包裝上均應以中文載明貨物之名稱及產製廠商之名稱、地址，國內產製飲料品自中華民國一百十三年三月一日起另應載明產品編號。
應稅貨物如係委託代製，其包裝上已載明產品編號者，得擇一載明受託代製廠商或委託廠商之名稱、地址，不受前項規定之限制。
應稅貨物如係委託代製，其包裝上已載明產品編號者，得擇一載明受託代製廠商或委託廠商之名稱、地址，不受前項規定之限制。