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法律與法規命令

Tax Act:
Regulations for the Collection of Commodity Tax
Article 56
Content:
The taxpayer for imported taxable goods shall declare and pay commodity tax to the Customs at the time of importation and request a tax payment certificate from the Customs after paying the tax.
For taxable goods carried into the R.O.C. by inbound travelers, parcels containing taxable goods imported by post, or personal effects carried in by ROC representatives abroad, the levy and exemption of commodity tax shall accord to the same provisions applied to the levy and exemption of customs duty. 
Visitor:5  Update:2018-04-25

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