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Commodity Tax Act - Article 7

Commodity Tax Act｜第 7 條｜賦稅｜Act｜In Force

第 二 章｜財政部｜v1.0

Last Amended: 2025-12-30

Content

The taxable amounts for cement and cement substitutes are as follows: 1. White or colored cement.........NT$600/MT 2. Portland I cement ........NT$320/MT 3. Portland blast-furnace slag cement .........NT$280/MT 4. Cement substitutes and others ...........NT$440/MT The so-called “cement substitutes” depicted in Subparagraph 4 of the preceding paragraph mean commodities made of lime, clay, or other stone or earth having hardening and strength properties that may be used in substitution of cement; the same definition applies to cement mixed with fly ashes or other stone or soil ashes. The Executive Yuan has the right to adjust the tax amounts within 50% of the prescribed taxable amounts according to the actual situation encountered.

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 5（第 5 條）
  • Commodity Tax Act - Article 6（第 6 條）
  • Commodity Tax Act - Article 8（第 8 條）
  • Commodity Tax Act - Article 9（第 9 條）
  • Commodity Tax Act - Article 9-1（第 9-1 條）