Regulations for the Collection of Commodity Tax Article 28
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.
Rubber tires shall be taxed per piece.
中文原文 貨物稅稽徵規則第28條
橡膠輪胎以條為計稅單位。