|Imposed Object and Scope||Tax Payers||Regulation|
|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.