Regulations for the Collection of Commodity Tax Article 37
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.
Electric appliances shall be taxed per appliance (set).
中文原文 貨物稅稽徵規則第37條
電器類以具（組）為計稅單位。