Flat glass shall be taxed per box, where each box is 9.29 M2 (100 ft2). A partial box of flat glass will be taxed by proportion.

When an acrylic board manufacturer imports reinforced glass for the production of moulds, it shall present the certificate issued by the competent authority for industrial development and a statement promising not to sell or use the imported products for other purposes when it applies to the Customs for tax exemption. After approving the tax exemption request, the Customs should forward the information to the tax authority where the said manufacturer is located.