|All commodities, as specified in commodity tax regulations, regardless of manufactured in Taiwan or imported from other countries are subjected to Commodity Tax. Except otherwise provided by law.
- Producers of commodities manufactured locally.
- The consignees or holders of the bills of landing or holders of taxable commodities imported from abroad.
- Manufacturers who commissioned the commodities to be manufactured. Manufacturers who were commissioned to manufacture goods have to apply to the tax authorities to transfer tax payment to their customers.
- Commodity Tax Act
- Regulations for the collection of Commodity Tax