Regulations for the Collection of Commodity Tax Article 19
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.
If a manufacturer changes the name, specifications, volume, net weight or contents or materials used of the approved product, a new registration is required, it shall apply to the competent tax authority for change in registration prior to production. If the aforesaid change involves only the logo on the package, the manufacturer may submit the information to the tax authority without applying for change of registration.When a manufacturer ceases the production of a registered product, it shall apply for cancellation of registration.
中文原文 貨物稅稽徵規則第19條
已核准登記之產品，其登記事項有變更時，除產品名稱、規格、容量、重量、原料成分或含量變更，應重新辦理產品登記外，應於產製前向主管稽徵機關申請變更登記。
其僅為包裝上之圖樣變更者，得送主管稽徵機關備查，免申請變更登記。
已核准登記之產品，停止產製時，應申請註銷登記。
其僅為包裝上之圖樣變更者，得送主管稽徵機關備查，免申請變更登記。
已核准登記之產品，停止產製時，應申請註銷登記。