行政院民國111年8月8日院臺財字第1110022855號

依「貨物稅條例」第9條之1第2項規定，自111年11月24日起至116年11月23日止，由國外進口或國內產製同條第1項專供太陽光電模組用之玻璃，檢具承諾不轉售或移作他用之聲明書及工業主管機關之用途證明文件者，免徵貨物稅

EXECUTIVE YUAN Order is hereby given, for the stipulation pursuant to Paragraph 2 of Article 9-1 of \"Commodity Tax Act\", which stipulates a rule as follows: from 24th, November 2022 to 23rd, November 2027, any domestic manufacturers or importers may apply for exemption from the commodity tax on the glass used exclusively for photovoltaic modules specified in Paragraph 1 of Article 9-1 of the aforesaid Act by submitting a statement promising not to sell or use such products for any other purposes as well as the certificate of usage issued by the competent industry authority