Regulations for the Collection of Commodity Tax Article 73
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.
Matters with regard to the account keeping, account offset, and tax return for taxable materials that are used in the production of export goods shall follow the Measures for Offset and Refund of Material Tax for Export Goods.
中文原文 貨物稅稽徵規則第73條
應稅貨物供作製造外銷品之原料者，其有關記帳、沖帳、退稅等事項，依外銷品沖退原料稅辦法之規定辦理。