Regulations for the Collection of Commodity Tax Article 33
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.
Flat glass shall be taxed per box, where each box is 9.29 M2 (100 ft2). A partial box of flat glass will be taxed by proportion.
中文原文 貨物稅稽徵規則第33條
平板玻璃以箱為計稅單位，每箱九點二九平方公尺（一百平方呎）；不足一箱者，比例課徵。