Regulations for the Collection of Commodity Tax Article 32
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.
Beverages that are packed in bottles, cans, boxes, or barrels or sold by auto-blend vending machine shall be taxed as follows:(1)If packed in bottles, cans or boxes: taxed by the dozen; if the bottles, cans or boxes are packed in cartons, taxed accordingly by the dozen.(2)If packed in barrels: taxed by the barrel.(3)If sold by auto-blend vending machine: taxed by the material or semi-finished product in a barrel that can be blended into the beverage when such material or semi-finished product is released from the factory.
中文原文 貨物稅稽徵規則第32條
飲料品以瓶裝、罐裝、盒裝、桶裝或以自動混合販賣機銷售者，其計稅方式如下：
一、瓶裝、罐裝、盒裝者：以打為計稅單位；其另為箱裝者，應折合課徵。
二、桶裝者：以桶為計稅單位。
三、以自動混合販賣機銷售者：應按每桶內裝原料或半成品可混合製成之飲料品，於原料或半成品出廠時課徵。
一、瓶裝、罐裝、盒裝者：以打為計稅單位；其另為箱裝者，應折合課徵。
二、桶裝者：以桶為計稅單位。
三、以自動混合販賣機銷售者：應按每桶內裝原料或半成品可混合製成之飲料品，於原料或半成品出廠時課徵。