According to the Commodity Tax Act, for the commodity having market wholesale value to which new tax is to be applied, the duty-paying value of such commodity shall be the ex-works value, not including tax and freight. In the case where there is no applicable wholesale market value and the freight cost thereof paid by the producer has been included in the ex-works value, the duty-paying value of such commodity to be levied shall not be deducted from such freight cost.

　　　 Article 8 of the Commodity Tax Act provides that for the commodity having market wholesale value not including tax, the ex-works value may be considered as its duty-paying value; Article 3, Subparagraph 1, Item 4, of the same Act also applies to the situation where the commodity’s ex-works value does not include tax and freight. But for the commodity having wholesale market value to which new tax is applied and the freight cost thereof paid by the producer which has been included in the ex-works value, which is obviously different from the wholesale market value which includes the freight cost thereof paid by the wholesaler, its duty-paying value shall therefore not be deducted from that freight.