Regulations for the Collection of Commodity Tax Article 53
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.
If the manufacturer has a processing department, the commodity tax of taxable goods transferred from the manufacturing department to the processing department shall be paid once a month, while the payment period and formalities are the same as those for ex-factory goods.
中文原文 貨物稅稽徵規則第53條
產製廠商設有加工部門者，由製造部門移送加工部門之應稅貨物，其應納之貨物稅每月繳納一次，繳納期間及手續與出廠貨物同。