The military may apply for exemption of commodity tax on the following goods purchased under the national defense budget and supplied directly for military use:
1.Rubber tires
2.Cement
3.Flat glabr
4.Oil/gas: gasoline, diesel, kerosene, jet fuel, fuel oil, natural gas, dissolving oil, and liquefied petroleum gas 
5.Electrical appliances: refrigerators, color television sets, air conditioners, dehumidifiers, video recorders, record players, audio recorders, stereophonic systems, and electric ovens
6.Vehicles: automobiles and motorcycles
CGA purchases oil products for military use with the approval of the Ministry of National Defense, may apply for commodity tax exemption.