Regulations for the Collection of Commodity Tax Article 64
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 its packing and production departments set up in two different locations so that the transport of untaxed goods between the departments is necessary, it shall fill out a provisional transport certificate each time the untaxed goods are moved.The aforesaid packing department shall be registered with the competent tax authority in accordance with the first paragraph of Article 62 herein.
中文原文 貨物稅稽徵規則第64條
產製廠商如因自設之包裝與生產兩部門不在同一處所，須將未稅貨物互為移運者，應逐次自行填用臨時運單憑運。
前項包裝部門應依第六十二條第一項規定辦理登記。
前項包裝部門應依第六十二條第一項規定辦理登記。