Regulations for the Collection of Commodity Tax Article 68
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 taxable imported goods are found to be involved in the act of customs duty and commodity tax evasion, a related report prepared according to the foregoing article will be forwarded to the Customs, which will process the case according to the Customs Act and the Act Governing Customs Smuggling Prevention; with regard to the evasion of commodity tax, the Customs will impose taxes and penalties pursuant to the relevant provisions of the Act.
中文原文 貨物稅稽徵規則第68條
國外進口之應稅貨物，經查有逃漏關稅及貨物稅情事者，依前條規定作成紀錄移送海關，就逃漏關稅部分，依關稅法及海關緝私條例規定辦理；其逃漏貨物稅部分，由海關依本條例有關規定補徵稅款及處罰。