財政部民國111年10月17日台財關字第1111025758號

核釋半導體裝置功能模組、絕緣閘雙極性電晶體模組之海關進口稅則分類，自111年12月30日生效

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule regarding the tariff classifications of semiconductor device function modules and insulated gate bipolar transistor modules in \"Customs Import Tariff\" (interpretive rule shall become effective from 30th, December 2022)