Regulations for the Collection of Commodity Tax Article 52
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.
The quantity of taxable goods released from the factory each day shall be recorded in detail by batch according to the type of commodity and the established format, and totaled cumulatively for future inspection.
中文原文 貨物稅稽徵規則第52條
產製廠商每日出廠應稅貨物之數量，應依規定格式分類按出廠批次詳為登記，並逐日累計，以備查核。