Regulations for the Collection of Commodity Tax Article 29
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.
Used tires that are restored and sold shall be taxed by their selling price.
中文原文 貨物稅稽徵規則第29條
利用舊輪胎翻新出售者，應就其翻新之輪胎售價課徵貨物稅。