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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Section 2【Imported Goods】 Article 55
Content:
For imported taxable goods, the Customs shall compute taxable value according to Article 18 of the Act and collect the commodity tax at the same time customs duty is collected.
If the aforesaid imported goods are exempted from customs duty, the amount of customs duty exempted shall still be included in the computation of taxable value.
Visitor:4  Update:2018-04-25

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