Regulations for the Collection of Commodity Tax Article 72
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 tax-exempt export goods cannot be exported or are returned for sale in the domestic market, the taxpayer shall submit a self-prepared tax payment certificate to the competent tax authority where the manufacturer is located before selling, unless the goods are shipped and returned to the factory.
中文原文 貨物稅稽徵規則第72條
外銷免稅貨物，於出廠後因故不能出口或退貨改為內銷者，除退運回廠外，應向產製廠商所在地主管稽徵機關報備自行填用完稅照後，始得運銷。