The tax rate for the specifically selected goods and services tax is 10 percent, provided that the tax rate for the specifically selected goods of Article 2, paragraph 1, subparagraph 1 is 15 percent if the holding period is no more than 1 year.

"Selling price," with regard to a taxpayer's sale or manufacture of a specifically selected good or specifically selected service, means all considerations collected at the time of sale, including all fees collected in addition to the price, with the exception of the specifically selected goods and services tax provided for herein.
If the specifically selected good or specifically selected service of the preceding paragraph is subject to the commodity tax or business tax, the selling price shall include the commodity tax and business tax.

When a manufacturer releases from the factory any of the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 and there is no selling price for the good for the given month, the selling price for the good from the previous month or the most recent month shall apply. When there is no selling price for the good from the previous month or most recent month, the selling price for a similar good shall apply. If the good is of a new kind or there is no similar good, the selling price may be temporarily set as the sum of the manufacturing cost, profits, commodity tax, and business tax, and after the sale, the amount of specifically selected goods and services tax adjusted and collected based on the actual selling price.

The taxable value for an imported specifically selected good shall be the sum of the customs value and import duty.
If the specifically selected good of the preceding paragraph is subject to commodity tax or business tax, the taxable value shall be the sum of the amount calculated pursuant to the preceding paragraph plus the commodity tax and business tax.