Commodity Tax Act Article 30
Commodity tax recorded on account for raw materials used for producing exported commodities shall be collected if the manufacturer fails to process the exported commodities within one and a half years from the date of the tax recorded or sells the raw materials domestically. In addition to the collection of tax, the manufacturer is liable to a belated surcharge calculated on a daily basis at 0.05% of the tax payable from the date immediately following the date of recording till the date of payment except that the cause for not exporting the commodities is not the fault of the manufacturer and as approved by the MOF.
中文原文 貨物稅條例第30條
稅款記帳之外銷品原料，自記帳日之翌日起一年六月內未能加工外銷沖帳或改為內銷者，除補徵稅款外，並自稅款記帳之翌日起至稅款繳清之日止，照應補徵稅額按日加徵滯納金萬分之五。
但其不能外銷之責任非屬本國廠商，經向財政部申請核准者，不在此限。
但其不能外銷之責任非屬本國廠商，經向財政部申請核准者，不在此限。