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.