Regulations for the Collection of Commodity Tax Article 84
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 taxed goods become unsaleable due to deterioration of quality or damage, the manufacturer should provide information on the location of storage and method and date of disposition, and request the competent tax authority where the goods are located to dispatch an officer to witness the disposal or melting down of the said goods. After the goods are disposed of, the manufacturer may apply to the local tax authority or customs house for refund of commodity tax paid.
中文原文 貨物稅稽徵規則第84條
已稅貨物因變質損壞，不堪銷售者，得將存置地點處理方法及日期，申請貨物所在地主管稽徵機關派員會同銷毀或回爐後，向產製廠商所在地主管稽徵機關或海關申請退還原納貨物稅。