Commodity Tax Act｜第 8 條｜賦稅｜Act｜In Force
第 二 章｜財政部｜v1.0
Last Amended: 2025-12-30
The tax rates for all kinds of factory machine-made cool drinks are as follows: 1. Diluted natural fruit/vegetable juice: taxed on an ad valorem basis at 8%. 2. Other beverage: taxed on an ad valorem basis at 15%. Factory machine-made cool drinks referred to in the preceding paragraph that have no added sugar, or are pure natural fruit juice, fruit syrup, concentrated fruit syrup, concentrated fruit juice and pure natural vegetable juice which are in compliance with the national standards are exempt from commodity tax. Factory machine-made cool drinks in the first paragraph shall comply with one of the conditions below: 1. The drinks are made at fixed premises and sealed in bottles (boxes, cans or barrels) using motor-driven or non-motor driven machinery. 2. The drinks are made at fixed premises where the raw materials or semi-finished products of the drinks are made using motor-driven or non-motor driven machinery and loaded into a vending machine for mixture and sale. The cost of container for domestically produced beverage shall be deducted when calculating the ex-factory price.