Value-Added Tax Law — Article 49 — Article (49) Importation of Relevant Goods
Part Six: Zero Rate and Exemptions · Chapter Four: Special Obligations for Calculating the Tax
The person other than the registrant shall pay the due tax on the importation of relevant goods from outside the applying states at the date of importation according to the payment mechanism specified by the Executive Regulations of this Decree-Law.
Interpretation and application must be checked against the official text and current version.
