Regulations for the Collection of Commodity Tax Article 90
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.
The Regulations shall be in force from the date of promulgation.However, Paragraphs 1 and 5 of Article 7 amended and promulgated on 23 February 2023 shall come into force on 12 August 2022.