The business tax on imported goods shall be calculated based on the total amount of the duty-paid value and import tariffs and at the tax rate provided in Article 10. 
If the above-mentioned goods are subject to the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco, the business tax shall be calculated based on the total amount prescribed in the preceding paragraph plus the commodity tax, the tobacco and alcohol tax, or the health and welfare surcharge on tobacco.