Regulations for the Collection of Commodity Tax Article 55
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.
For imported taxable goods, Customs shall compute taxable value according to Article 18 of the Act and collect the commodity tax at the same time customs duty is collected.If the aforesaid imported goods are exempted from customs duty, the amount of customs duty exempted shall still be included in the computation of taxable value.The taxpayer for imported goods may apply to the competent Customs, prior to importing goods, to verify in advance whether the goods scheduled for importation are subject to tax.
中文原文 貨物稅稽徵規則第55條
國外進口之應稅貨物，由海關依本條例第十八條規定計算完稅價格，於徵收關稅時代徵貨物稅。
前項貨物免徵進口稅捐者，於計算貨物稅完稅價格時，仍應加計其免徵進口稅捐之數額。
進口貨物之納稅義務人於貨物進口前，得向進口地海關申請預先審核預定進口之貨物是否屬應稅貨物。
前項貨物免徵進口稅捐者，於計算貨物稅完稅價格時，仍應加計其免徵進口稅捐之數額。
進口貨物之納稅義務人於貨物進口前，得向進口地海關申請預先審核預定進口之貨物是否屬應稅貨物。