For rubber tires, cement, machine-made cold drinks, flat-glass, various oils, electric appliances(refrigerators, color television sets, air conditioners, dehumidifiers, video recorders, audio recorders, stereophonic systems, electric ovens), whether manufactured domestically or imported from abroad shall be subject to commodity tax in accordance with Commodity Tax Act except as otherwise provided by any other laws. Please refer to Article 6 to 12 of the Commodity Tax Act for detail.

Contact point: Hsinchu Science Park Section, Clearance Division II   

TEL: +886-3-563-9502 ext. 530