財政部民國110年10月15日台財稅字第11004633950號

國外進口或國內產製專供生產有機發光二極體（Organic Light-Emitting Diode, OLED）顯示器用之玻璃，可檢具工業主管機關證明及承諾不轉售或移作他用之聲明書，向進口地海關或所在地國稅局申請免徵貨物稅

MINISTRY OF FINANCE Order is hereby given, for the stipulation that glass imported from abroad or manufactured domestically for being used specifically for Organic Light-Emitting Diode (OLED) monitors may be exempted from Commodity Tax by filing application to Customs at the port of importation or local tax authority after submitting the certificate issued by the competent industry authority and a statement promising not to sell or use the imported products for any other purposes