Regulations for the Collection of Commodity Tax Article 87
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 taxable goods are physically destroyed in a fire, lost at sea, or destroyed in other force majeure events, the manufacturer or importer may apply to the competent tax authority or customs office for a tax refund or case closing by presenting a checklist of losses and certification papers within 30 days after the disaster happens.
中文原文 貨物稅稽徵規則第87條
應稅貨物遇火焚毀或落水沈沒及其他人力不可抵抗之災害，致物體消滅者，產製或進口廠商得於災害發生後三十日內，檢具損失清單及相關證明文件，向主管稽徵機關報備，據以向主管稽徵機關或海關申請退稅或銷案。