For imported taxable goods, Customs shall compute taxable value according to Article 18 of the Act and collect the commodity tax at the same time customs duty is collected.
If the aforesaid imported goods are exempted from customs duty, the amount of customs duty exempted shall still be included in the computation of taxable value.
The taxpayer for imported goods may apply to the competent Customs, prior to importing goods, to verify in advance whether the goods scheduled for importation are subject to tax.

The taxpayer for imported taxable goods shall declare and pay commodity tax to the Customs at the time of importation and request a tax payment certificate from the Customs after paying the tax.
For taxable goods contained in personally accompanied and unaccompanied luggage or cargo brought in by inward passengers into the country, parcels containing taxable goods imported by post, or personal effects carried in by ROC representatives abroad, the levy and exemption of commodity tax shall accord to the same provisions applied to the levy and exemption of customs duty.

For imported taxable goods that have been approved to be recorded on account or imported materials with commodity tax exempted, the Customs should issue a tax payment certificate on charge account or tax exemption certificate; with regard to the tax recorded on account as paid, the taxpayer shall apply to the Customs for offset and case closing pursuant to the provisions of the Measures for Offset and Refund of Material Tax for Export Goods.
If the aforesaid goods need to be transported to another factory for processing, the taxpayer should apply to the competent tax authority for the issue of a provisional transport certificate.

For imported taxable goods that are exempted from commodity tax under special case status, the Customs will issue a tax exemption certificate.

The Customs should submit a monthly statement on commodity taxes collected to the Customs Administration, Ministry of Finance and the competent tax authority where the Customs house is located.
The collection of commodity tax in association of bonded factories under the administration of the Customs shall be handled by the Customs. For taxable goods manufactured by bonded factories and exported, a tax exemption certificate is not required.