Regulations for the Collection of Commodity Tax Article 31
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.
Bulk cement must come with weighbridge and conveying funnel, and be transported in a special truck in which the cement can be sealed.
中文原文 貨物稅稽徵規則第31條
散裝水泥應有地磅及輸送皮管漏斗等設備，並以使用特製專車確能固封者為限。