A manufacturer shall, prior to commencing production, fill out an Application for the Establishment and Registration of a Commodity Tax Paying Manufacturer according to the established format, and submit it together with the Manufacturer’s Registration Form and other required documents to the competent tax authority for review and approval.
The aforesaid Manufacturer’s Registration Form shall contain the following particulars:
(1)Name, uniform business No., and address of the manufacturer
(2)Organizational entity
(3)Capital of business
(4)Name, date of birth, Citizen’s ID No., household registration address, and job title and seal specimen of responsible person
(5)Name and address of warehouse for untaxed goods outside the premises of the factory
(6)Name and capacity of major machinery/equipment
Manufacturers shall register by unit of factory. If a company has more than one factory, it shall register them separately with the competent tax authority where each factory is located.

When applying for registration as described in the foregoing Article, a manufacturer shall attach the following documents:
(1)Photocopy of the documentary evidence of company registration certificate or business registration certificate.
(2)Photocopy of the documentary evidence of factory registration certificate. If factory registration is not required by law, the attachment is exempted.

If a manufacturer changes its registered items on the Manufacturer’s Registration Form, it shall, within fifteen (15) days after the occurrence of such an event, apply for change of registration by submitting a new Manufacturer’s Registration Form with changed items noted thereon together with relevant supporting documents and photocopies to the original registration agency. The application will be processed in the same way as a first-time application.

If a manufacturer ceases business, it shall apply to the competent tax authority for cancellation of registration within fifteen (15) days after the occurrence of such an event, and at the same time, report to the tax authority with regard to the transfer, sale or storage of the production equipment and left-over stock, and pay tax for commodities that have not yet been taxed. The cancellation of registration will be permitted only after the manufacturer has settled all violations, if any.

If a manufacturer has ceased production for over one year or moved to an unknown location, the competent tax authority may proceed to cancel its manufacturer’s registration. But if the said manufacturer is found to have untaxed stock, owe commodity tax, or have unsettled cases of violation, its manufacturer’s registration will only be cancelled after all such cases are settled.

A manufacturer shall, prior to commencing the production of taxable goods, contact the competent tax authority to obtain product numbers and fill out an Application for Product Registration, and submit a 4-inch photograph of a product sample and its packing logo or packing paper to the competent tax authority for review and approval. If deemed necessary for review purposes, the competent tax authority may notify the manufacturer to provide the design drawings or catalogue of the product.
The aforesaid Application for Product Registration shall contain the following particulars:
(1)Name and specifications of the product (including the names and unit quantity of major materials used)
(2)Packing material, packing method, and volume or net weight contained in each unit
(3)Estimated manufacturing cost, profit and selling price excluding tax
(4)Whether the product is for export only
(5)Whether the product has the same quality and specification as products produced by other factories within the same organization
The photograph of the sample specified in the first paragraph hereof may be submitted within two (2) days after production of the first batch if the manufacturer is unable to submit the same prior to the commencement of production.
The manufacturer may apply to the competent tax authority, prior to releasing goods from the factory, to verify in advance whether the goods scheduled to leave the factory are subject to tax.

(deleted).

When a manufacturer registers products produced on behalf of its client on the basis of contract manufacturing according to Paragraph 1 of Article 15 herein, it shall submit the manufacturing contract to the competent tax authority as well for review. In cases where the consignor and the manufacturer are located in areas under the jurisdiction of different tax authorities, the competent tax authority handling the application of the said manufacturer should forward a copy of the manufacturing contract and Application for Product Registration to the tax authority where the consignor is located after it approves the product registration.
If the aforesaid consignor registers with the tax authority as a payer of commodity tax as provided for in the second paragraph, Article 2 of the Act, it shall be so stated on the manufacturing contract. In such an event, the tax authority where the consignor is located shall, upon receiving the application and other documents forwarded by another tax authority, assign a Product No. to the product under application and notify the consignor to pay commodity tax according to the established Act.

Except export goods, where packing specifications are approved under special case status, packed taxable goods shall have the name of the goods as well as the name and address of the manufacturer noted in Chinese on the package. Beverages that are domestically produced shall provide the Product No. starting 1 March 2024.

If a manufacturer changes the name, specifications, volume, net weight or contents or materials used of the approved product, a new registration is required, it shall apply to the competent tax authority for change in registration prior to production. If the aforesaid change involves only the logo on the package, the manufacturer may submit the information to the tax authority without applying for change of registration.
When a manufacturer ceases the production of a registered product, it shall apply for cancellation of registration.

If a registered product has not started production one year after the registration or has ceased production for four years, the competent tax authority may proceed to cancel its registration.