The Enforcement Rules of the Specifically Selected Goods and Services Tax Act Article 24
When specifically selected goods exported abroad are returned after export for any reason, the manufacturer shall first apply to the competent tax authority of the location of its factory for approval of tax exemption for the portion of the goods so returned, and shall additionally apply for tax-exempt re-importation, with the aforementioned documentary evidence, to the customs authority at the place of import, and shall declare and pay tax pursuant to Article 16 of the Act.
中文原文 特種貨物及勞務稅條例施行細則第24條
運銷國外之特種貨物，於出口後因故退貨，除退運回廠應由該貨物之產製廠商先向工廠所在地主管稽徵機關申請核准免稅，檢附上開證明文件向進口地海關申請免稅復運進口外，應依本條例第十六條第六項規定申報繳稅。