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财政部民国109年8月7日台财税字第10900565670号
核释「货物税条例」第11条规定，热泵空调机经产制厂商所在地国税局或原进口地海关会同农业主管机关现场勘验确系专供农业温室加热使用者，不课徵货物税
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 11 of "Commodity Tax Act", which stipulates that the heat pump air conditioner confirmed to be used as a greenhouse heater after the on-site inspection by the National Taxation Bureau in the area where the manufacturer is located or Customs at the port of importation with the competent authority of agriculture shall be exempted from commodity tax
出处:https://gazette.nat.gov.tw/egFront/detail.do?metaid=117551&log=detailLog
