Regulations for the Collection of Commodity Tax Article 62
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.
If a manufacturer needs to move its untaxed goods to a warehouse outside the premises of its factory, it may apply to the competent tax authority where the designated warehouse is located for permission to set up an untaxed warehouse. After the said tax authority approves of the registration of an untaxed warehouse, it shall notify the tax authority where the manufacturer is located.Each time a manufacturer relocates its untaxed goods, it shall fill out a provisional transport certificate in triplicate; the first copy shall accompany the untaxed goods; the second copy should be signed for receipt by the receiving warehouse on the back and submitted to the competent tax authority where the manufacturer is located on a monthly basis; and the third copy will be kept by the manufacturer itself.When the aforesaid untaxed goods are released from the warehouse, the manufacturer shall file a tax return and pay tax as required.
中文原文 貨物稅稽徵規則第62條
產製廠商需將未稅貨物移存廠外專用倉庫者，得向倉庫所在地主管稽徵機關申請設立未稅倉庫，倉庫所在地主管稽徵機關於核准登記時應通報產製廠商所在地主管稽徵機關。
產製廠商移運未稅貨物，應逐次自行填用臨時運單一式三聯，第一聯隨未稅貨物移運，第二聯由收貨倉庫驗明貨單相符後，在背面簽收交還原移運廠商按月持向產製廠商所在地主管稽徵機關報核。
第三聯由產製廠商存查。
前項未稅移運貨物復運出倉時，應依規定申報繳稅。
產製廠商移運未稅貨物，應逐次自行填用臨時運單一式三聯，第一聯隨未稅貨物移運，第二聯由收貨倉庫驗明貨單相符後，在背面簽收交還原移運廠商按月持向產製廠商所在地主管稽徵機關報核。
第三聯由產製廠商存查。
前項未稅移運貨物復運出倉時，應依規定申報繳稅。