Central air conditioning systems shall be levied commodity tax by the value of taxable components according to the following rules at the time their air handling units or compressors are imported or released from the domestic factory: 
The taxable value of the whole unit of a non-reciprocating central air conditioning system shall be the value of its air handling unit plus 35% (i.e. 1.35 times the value of the chiller). 
The taxable value for the whole unit of a reciprocating central air conditioning system shall be the value of its air handling unit plus 50% (i.e. 1.5 times the value of the chiller).
Air handling units hereof are classified into two categories: 
Condensing units: including compressor, motor, condenser, liquid receiver, control panel, and frames. 
Water chillers: including condenser, chiller, refrigerant control valve, and window. 
For central air conditioning systems where the compressor is independently imported or domestically produced for assembly, the value of the air handling unit is first calculated by the value of the compressor plus a percentage as stipulated below, and the taxable value of the air conditioning system shall be calculated by the provisions in Items (1) and (2) above: 
If the compressor is less than 20 HP, the value of the air handling unit shall be the value of the compressor plus 500% (i.e. 6 times the value of the compressor). 
If the compressor is over 20 HP, the value of the air handling unit shall be the value of the compressor plus 250% (i.e. 3.5 times the value of the compressor).