Regulations for the Collection of Commodity Tax Article 35
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.
Oil products shall be taxed by the kiloliter; liquefied petroleum gas shall be taxed by the metric ton.
中文原文 貨物稅稽徵規則第35條
油類以公秉為計稅單位；液化石油氣以公噸為計稅單位。