Regulations for the Collection of Commodity Tax Article 30
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.
Cement shall weigh one metric ton (MT), which will be the tax unit; bags of cement that weigh less than 1MT shall be taxed in proportion.
中文原文 貨物稅稽徵規則第30條
水泥以公噸為計稅單位；不及一公噸者，比例課徵。