Regulations for the Collection of Commodity Tax Article 59
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 Customs should submit a monthly statement on commodity taxes collected to the Customs Administration, Ministry of Finance and the competent tax authority where the Customs house is located.The collection of commodity tax in association of bonded factories under the administration of the Customs shall be handled by the Customs. For taxable goods manufactured by bonded factories and exported, a tax exemption certificate is not required.
中文原文 貨物稅稽徵規則第59條
海關代徵貨物稅，應按月列表送財政部關務署及海關所在地主管稽徵機關備查。
海關管理保稅工廠有關貨物稅稽徵事項，由海關代為辦理。
其產製之應稅貨物外銷，得免填用免稅照。
海關管理保稅工廠有關貨物稅稽徵事項，由海關代為辦理。
其產製之應稅貨物外銷，得免填用免稅照。