Regulations for the Collection of Commodity Tax Article 21
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.
Certificates for commodity tax include the following kinds and will be produced and dispensed by the competent tax authority and Customs:(1)Tax payment certificate:A certificate for goods under the Act with commodity tax paid.(2)Tax exemption certificate: A certificate for goods that are exempted from commodity tax.(3)Provisional transport certificate: A certificate for the interim movement of untaxed, on-account or tax-exempt goods.
中文原文 貨物稅稽徵規則第21條
貨物稅應用之照證，分由主管稽徵機關及海關製發；其種類如下：
一、完稅照：為依本條例完稅貨物之憑證。
二、免稅照：為核准免稅貨物之憑證。
三、臨時運單：為未稅、記帳或免稅貨物之臨時移運之憑單。
一、完稅照：為依本條例完稅貨物之憑證。
二、免稅照：為核准免稅貨物之憑證。
三、臨時運單：為未稅、記帳或免稅貨物之臨時移運之憑單。