Regulations for the Collection of Commodity Tax Article 2
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.
Unless otherwise provided for, the registration, certification and taxation of taxable goods, whether domestically produced or imported from abroad, shall be governed by the Regulations herein.The term “produced” as used in the Act and the Regulations includes producing, manufacturing, packaging, modifying, remanufacturing, adding and other similar acts.
中文原文 貨物稅稽徵規則第2條
各類應稅貨物，不論在國內產製或由國外進口，其登記、照證及稽徵有關事項，除法令另有規定外，依本規則辦理。
本條例及本規則所稱產製，指可提高應稅貨物附加價值之一切行為，包括生產、製造、包裝、改裝、改製、加裝及其他類似之行為。
本條例及本規則所稱產製，指可提高應稅貨物附加價值之一切行為，包括生產、製造、包裝、改裝、改製、加裝及其他類似之行為。