According to National Taxation Bureau of the Northern Area (NTBNA), Ministry of Finance, flat-glass manufactured domestically or imported from abroad shall be subject to commodity tax in accordance with the Commodity Tax Act except as otherwise provided by any other laws. Flat-glass which includes all kinds of flat-glass and glass bar that are polished or sand, colored or transparent, figured or engraved, polish-edged or non-polish-edged, roll-edged or unroll-edged are taxed on an ad valorem basis at 10%. However, electrification glass and reinforced glass for used in producing molds are exempt from commodity tax.
Source: mof.gov.tw
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