Regulations for the Collection of Commodity Tax Article 36
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.
A tax payment certificate is not required for domestically refined oil/gas products that are transported by pipelines.
中文原文 貨物稅稽徵規則第36條
國內煉製之油氣，以管線輸送者，免發完稅照。