Regulations for the Collection of Commodity Tax Article 69
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 untaxed goods with owner unknown are not claimed by anybody within six months after the tax authority where the goods are seized has made a public announcement, the goods will be put to auction and the proceeds derived thereof will be turned over to the treasury. Goods that cannot be auctioned or do not have a buyer will be disposed of by the competent tax authority.
中文原文 貨物稅稽徵規則第69條
無主之未稅貨物，經查獲所在地主管稽徵機關公告屆滿六個月無人認領者，應將該貨物拍賣解繳國庫。
其無法拍賣或無人應買者，由主管稽徵機關銷毀之。
其無法拍賣或無人應買者，由主管稽徵機關銷毀之。