Regulations for the Collection of Commodity Tax Article 85
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.
Taxed goods that are sold, used, and then returned in exchange for a replacement shall still be subject to commodity tax.
中文原文 貨物稅稽徵規則第85條
已稅貨物經銷售使用後，因故退換之新品，仍應依法課徵貨物稅。