Regulations for the Collection of Commodity Tax Article 58
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 are exempted from commodity tax under special case status, the Customs will issue a tax exemption certificate.
中文原文 貨物稅稽徵規則第58條
進口應稅貨物，經專案核准免稅者，由海關核發免稅照。