Regulations for the Collection of Commodity Tax Article 86
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 made from refining taxed goods of similar kind, the taxpayer may use the original tax payment certificate to offset the commodity tax due for the refined goods and make up the shortfall thereof.
中文原文 貨物稅稽徵規則第86條
以已稅貨物加工精製同品類之應稅貨物，其應納稅款，得憑原完稅照抵繳，並應補徵差額。