Regulations for the Collection of Commodity Tax Article 83
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 taxable goods that are returned to the factory for reprocessing due to poor quality or damage and where losses are incurred in the process, the manufacturer must obtain the approval of the competent tax authority before writing off the damaged goods.
中文原文 貨物稅稽徵規則第83條
應稅貨物因品質低劣或損壞，退運回廠加工改製，發生損耗者，應報由主管稽徵機關查明後，始得核銷。