Chapter 3 Tax Calculation
Article 11
The amount of tax on the sale or manufacture of a specifically selected good or specifically selected service shall be calculated based on the selling price specified in Article 8 and the tax rate specified in Article 7.
Article 12
The amount of tax on importation of the specifically selected goods under Article 2, paragraph 1, subparagraphs 2 to 6 shall be calculated based on the taxable value specified in Article 10 and the tax rate specified in Article 7.