Regulations for the Collection of Commodity Tax Article 34
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.
When an acrylic board manufacturer imports reinforced glass for the production of moulds, it shall present the certificate issued by the competent authority for industrial development and a statement promising not to sell or use the imported products for other purposes when it applies to the Customs for tax exemption. After approving the tax exemption request, the Customs should forward the information to the tax authority where the said manufacturer is located.
中文原文 貨物稅稽徵規則第34條
壓克力板製造廠商進口強化玻璃供生產模具用者，應檢具工業主管機關證明及承諾不轉售或移作他用之聲明書向海關申請免稅，海關核准後應將資料通報該製造廠商所在地主管稽徵機關查核。