Regulations for the Collection of Commodity Tax Article 56
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 taxpayer for imported taxable goods shall declare and pay commodity tax to the Customs at the time of importation and request a tax payment certificate from the Customs after paying the tax.For taxable goods contained in personally accompanied and unaccompanied luggage or cargo brought in by inward passengers into the country, parcels containing taxable goods imported by post, or personal effects carried in by ROC representatives abroad, the levy and exemption of commodity tax shall accord to the same provisions applied to the levy and exemption of customs duty.
中文原文 貨物稅稽徵規則第56條
進口應稅貨物之納稅義務人，應於貨物進口時，向海關申報繳納貨物稅，於完稅後向海關請領完稅照。
旅客自國外攜帶本人自用或家用之隨身及不隨身應稅貨物，或由國外寄回應稅貨物之郵包及駐外人員回國攜帶自用應稅貨物，其貨物稅之徵免，比照關稅徵免規定辦理。
旅客自國外攜帶本人自用或家用之隨身及不隨身應稅貨物，或由國外寄回應稅貨物之郵包及駐外人員回國攜帶自用應稅貨物，其貨物稅之徵免，比照關稅徵免規定辦理。