Regulations for the Collection of Commodity Tax Article 20
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 registered product has not started production one year after the registration or has ceased production for four years, the competent tax authority may proceed to cancel its registration.
中文原文 貨物稅稽徵規則第20條
產品經核准登記後已滿一年，迄未製銷或停止製銷已滿兩年者，主管稽徵機關得逕行註銷其產品登記。