Regulations for the Collection of Commodity Tax Article 82
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 ex-factory taxed goods that are returned due to slow sale or other reasons, the manufacturer may process the goods as return by presenting a return delivery notice, and should handle such goods according to the following provisions:(1)Re-sorting: If the returned goods after re-sorting have the same quality, appearance, shape and selling price, they may be released from the factory again without a tax payment certificate.(2)Repacking/reprocessing: If the returned goods are to be repacked or reprocessed, the manufacturer shall request the on-site inspection of the competent tax authority and seek tax refund or offset accordingly; after the returned goods are repacked or reprocessed, the manufacturer shall file a commodity tax return for such goods along with the taxable goods released from the factory in the same month.Taxed goods that did not go through the formalities as specified in Item (2) of the preceding paragraph shall be treated as new ex-factory goods and subject to commodity tax.
中文原文 貨物稅稽徵規則第82條
已稅貨物出廠後，因市場滯銷或其他原因必須退還原廠者，得憑退貨交運單等文件自行退運，並依下列規定辦理：
一、退廠整理：退廠整理後該貨物之品質、外觀、形狀及售價均未變更，准免填完稅照復運出廠。
二、改裝改製：產製廠商應事先申請主管稽徵機關派員到廠查核後，憑完稅照退稅或抵繳；俟改裝改製完竣後，再併同當月份出廠應稅貨物，報繳貨物稅。
未依前項第二款規定辦理退廠出廠手續之已稅貨物，應視同新製出廠之貨物，報繳貨物稅。
一、退廠整理：退廠整理後該貨物之品質、外觀、形狀及售價均未變更，准免填完稅照復運出廠。
二、改裝改製：產製廠商應事先申請主管稽徵機關派員到廠查核後，憑完稅照退稅或抵繳；俟改裝改製完竣後，再併同當月份出廠應稅貨物，報繳貨物稅。
未依前項第二款規定辦理退廠出廠手續之已稅貨物，應視同新製出廠之貨物，報繳貨物稅。