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Commodity Tax Act - Article 3

Commodity Tax Act｜第 3 條｜賦稅｜Act｜In Force

第 一 章｜財政部｜v1.0

Last Amended: 2025-12-30

Content

Commodities which meet any of the following conditions shall be exempt from Commodity tax: 1. Raw materials used for manufacturing other taxable commodities. 2. Export commodities. 3. Commodities for exhibition but not for sale. 4. Commodities donated for troop-cheering. 5. Commodities supplied directly for military use with the approval of the Ministry of National Defense. The rules governing tax exemption as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance (hereinafter referred to as the MOF).

Related Regulations - Commodity Tax Act

  • The Tobacco and Alcohol Administration Act - Article 32（第 32 條）
  • Commodity Tax Act - Article 12（第 12 條）
  • Commodity Tax Act - Article 1（第 1 條）
  • Commodity Tax Act - Article 2（第 2 條）
  • Commodity Tax Act - Article 4（第 4 條）