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財政部民國112年5月8日台財稅字第11104712120號
核釋「貨物稅條例」第8條規定有關簡化進口純天然果蔬汁免徵貨物稅之作業程序
MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 8 of "Commodity Tax Act", which stipulates simplified procedures for exemption from the commodity tax on imported pure natural fruit/vegetable juice