財政部民國109年8月7日台財稅字第10900565670號

核釋「貨物稅條例」第11條規定，熱泵空調機經產製廠商所在地國稅局或原進口地海關會同農業主管機關現場勘驗確係專供農業溫室加熱使用者，不課徵貨物稅

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