Regulations for the Collection of Commodity Tax Article 63
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 has set up an untaxed warehouse pursuant to the foregoing article, it shall file a monthly report on the movement of untaxed goods and submit it together with the monthly production/sales statement to the competent tax authority before the fifteenth (15th) of the following month. A report on the state of untaxed goods in and out of the warehouse shall also be submitted to the tax authority where the untaxed warehouse is located.
中文原文 貨物稅稽徵規則第63條
產製廠商依前條規定設置未稅倉庫者，其每月未稅貨物移運情形，應於次月十五日前檢同產銷月報表，送請主管稽徵機關查核。
未稅貨物進出倉庫情形並應列表送請未稅倉庫所在地主管稽徵機關查核。
未稅貨物進出倉庫情形並應列表送請未稅倉庫所在地主管稽徵機關查核。