Regulations for the Collection of Commodity Tax Article 66
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 inspection of commodity tax at ports and harbors with customs offices set up should be conducted jointly by personnel from the customs office and the local tax authority.
中文原文 貨物稅稽徵規則第66條
設有海關關所之貨運港埠，有關貨物稅之稽查事項，由該關所會同所在地主管稽徵機關派員執行稽查。