財政部民國109年2月3日台財稅字第10804623120號

核釋「貨物稅條例」第21條有關車輛類以外其他6類進口貨物之貨物稅完稅照實施電子化事宜相關規定

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 21 of "Commodity Tax Act", which stipulates rules regarding the electronic operation of tax payment certificates for some 6 imported commodities except vehicles