A manufacturer shall, prior to commencing the production of taxable goods, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph of a product sample and its logo or packing paper to the competent tax authority for review and approval. If deemed necessary for review purposes, the competent tax authority may notify the manufacturer to provide the design drawings or catalogue of the product.
The aforesaid Application for Product Registration shall contain the following particulars: 
(1)Name, logo, and specifications of the product (including the names and unit quantity of major materials used)
(2)Packing material, packing method, and volume or net weight contained in each unit
(3)Estimated manufacturing cost, profit and selling price excluding tax
(4)Whether the product is for export only
(5)Whether the product has the same quality and specification as products produced by other factories within the same organization
The photograph of the sample specified in the first paragraph hereof may be submitted within two (2) days after production of the first batch if the manufacturer is unable to submit the same prior to the commencement of production.