Regulations for the Collection of Commodity Tax Article 3
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 for buses and trucks” specified in Item 1, Article 6 of the Act refers to tires with an inner tube of 43.18 cm (17 inches) or more in diameter.
中文原文 貨物稅稽徵規則第3條
本條例第六條第一款所稱大客車及大貨車使用之橡膠輪胎，指內圈直徑在四十三點一八公分（十七吋）以上者。