Taxable value of a taxable commodity shall include the related packing costs. For domestically produced commodities, the taxable value shall be the manufacturers’ selling price less the commodity tax included in the price.
The taxable value is calculated as follow:
Taxable value = selling price ÷（1+commodity tax rate）

The selling price as prescribed in the preceding Article pertain to the selling price of the month the commodities are sold to wholesalers; if there are no such wholesalers, the selling price is the price at which the commodities are sold to the retailers after deduction allowed for wholesale profit. Should there be different prices, the weighted average selling price shall be adopted. However, the following prices shall not be included in the calculation of the weighted average selling price when:
1.The price is obviously low without reasonable excuse;
2.There is no selling price for the commodities when used for internal purposes removed from the manufacturer’s premises.
The wholesale profits as prescribed in the preceding paragraph shall be determined by the Ministry of Finance.

In case where the manufacturer produces the taxable commodity under a consignment process contract and where raw materials are provided by the consignor, the selling price shall be the selling price of the consignor and the taxable value shall be calculated in accordance with the preceding two Articles.

Where the selling price of any taxable commodity is not available for one month thus the taxable value can not be calculated in accordance with Article 13, the taxable value of such commodity shall be the last or most recent month taxable value. If there was no taxable value last month or in the most recent month, the taxable value shall be the taxable value of most similar goods. If the is no similar goods for newly produced products, the taxable value shall be calculated first based on the production cost plus profit and shall be adjusted according to the selling price after the commodity is sold.

In case where the tax collection authority in charge, finds that the selling prices and taxable value reported by the manufacturer are not in compliance with Article 13 to 16, through its investigating process, the tax collection authority shall adjusted the taxable value based on the investigation results or the standards established by the Ministry of Finance in consultation with the related competent authority.
The standards stated in the preceding paragraph are to be established in all districts by referring to the actual manufactured domestically condition in the market by the Ministry of Finance in consultation with the related competent authority.

For imported commodities, the taxable value is calculated based on the aggregate amount of taxable value for customs duty and customs duty.