Regulations for the Collection of Commodity Tax Article 77
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.
For tax-exempt materials purchased, the manufacturer should conduct a receiving inspection upon receipt, affix its chop and note the date of receipt on the original tax exemption certificate, and then submit it to the local tax authority for examination. After the local tax authority approves of the tax exemption status, a reply letter should be send to the manufacturer. Where the tax-exempt materials are produced domestically, the tax exemption certificate should be forward to the competent tax authority where the supplier is located.
中文原文 貨物稅稽徵規則第77條
產製廠商採購免稅之原料，應於免稅原料運達時自行驗收，並在原免稅照上加蓋產製廠商戳記，註明入廠日期，送所在地主管稽徵機關查核；該機關查核相符後，應函復產製廠商，免稅原料為國內產製者，並將免稅照函送供應廠商所在地主管稽徵機關查核。