1、For taxable commodities manufactured locally, the respective manufacturers or producers shall be the taxpayers. Manufacturers that are paid for manufacturing taxable commodities shall also be liable for payment of a commodity tax.
2、The consignees or holders of the bills of lading or holders of taxable commodities imported from abroad shall also be taxpayers.
1、Raw materials used for manufacturing other taxable commodities.
3、Goods for exhibition but not for sale.
4、Goods supply for troop-cheering.
5、Goods supply directly for military use with the approval of the Ministry of National Defense.
The rules governing tax exemption as mentioned in the preceding paragraph shall be prescribed by the Ministry of Finance.
Commodity Tax Act Article 3