Regulations for the Collection of Commodity Tax Article 76
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 the tax-exempt material purchased by the manufacturer according to Item (1) of the foregoing article needs to be delivered to another manufacturer for processing and then returned to the factory for assembly into taxable goods, the following provisions shall be observed:(1)If the purchased tax-exempt materials are delivered by the manufacturer to a contractor for processing, the manufacturer should fill out a provisional transport certificate each time the said materials are shipped out of the factory.(2)If the purchased tax-exempt materials are to be directly delivered by the supplier to the contractor for processing, it should be noted so in the Tax Exemption Application for Purchased Materials. At the time of delivery, the contractor will check the goods received and return the tax exemption certificate to the supplier after affixing its chop thereon. The supplier will then submit the aforesaid tax exemption certificate to the local tax authority.
中文原文 貨物稅稽徵規則第76條
產製廠商依前條第一款規定採購之免稅原料，如須運交其他產製廠商委託代為加工，再運回本廠裝配為應稅貨物者，應依下列規定辦理：
一、購入免稅原料後，再運交受託廠商代為加工者，應於復運出廠時，逐次自行填用臨時運單憑運。
二、由原料供應商直接運交受託廠商代為加工者，應於採購原料免稅申請書內載明。
該項免稅原料運交加工時，由受託廠商核符後，於免稅照上加蓋廠商戳記送採購廠商向主管稽徵機關備查。
一、購入免稅原料後，再運交受託廠商代為加工者，應於復運出廠時，逐次自行填用臨時運單憑運。
二、由原料供應商直接運交受託廠商代為加工者，應於採購原料免稅申請書內載明。
該項免稅原料運交加工時，由受託廠商核符後，於免稅照上加蓋廠商戳記送採購廠商向主管稽徵機關備查。