Regulations for the Collection of Commodity Tax Article 57
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 that have been approved to be recorded on account or imported materials with commodity tax exempted, the Customs should issue a tax payment certificate on charge account or tax exemption certificate; with regard to the tax recorded on account as paid, the taxpayer shall apply to the Customs for offset and case closing pursuant to the provisions of the Measures for Offset and Refund of Material Tax for Export Goods.If the aforesaid goods need to be transported to another factory for processing, the taxpayer should apply to the competent tax authority for the issue of a provisional transport certificate.
中文原文 貨物稅稽徵規則第57條
進口應稅貨物，經核准外銷記帳或原料免稅者，海關應核發記帳之完稅照或免稅照；其記帳之稅款，應依外銷品沖退原料稅辦法規定，向海關辦理沖帳及銷案手續。
前項貨物，須運交他廠加工者，應向主管稽徵機關請領臨時運單憑運。
前項貨物，須運交他廠加工者，應向主管稽徵機關請領臨時運單憑運。