Commodity Tax Act Article 4
Commodity tax paid or recorded on account as paid on commodities shall be refunded the tax paid or offset the recorded account if meet any of the following conditions:1. Export commodities.2. Raw materials used for manufacturing export commodities.3. Unsaleable commodities returned to factory for reprocessing or for refining into similar taxable commodities which are subject to commodity tax.4. Unsaleable commodities for reason of damage. However, if the quantity of commodities is less than one tax unit or if the original tax payment certificate is lost, no tax will be refunded.5. Commodities physically destroyed in transit or in storage by fire or water or other calamities beyond control.The rules governing tax refund or offset as mentioned in the preceding paragraph shall be prescribed by the MOF.Tax exempt commodities that are destroyed or reduced in quantity after importation or release from the factory for reasons other than that described in Subparagraph 5, Paragraph 1 shall be subject to commodity tax pursuant to this Act.
中文原文 貨物稅條例第4條
已納或保稅記帳貨物稅之貨物，有下列情形之一者，退還原納或沖銷記帳貨物稅：
一、運銷國外。
二、用作製造外銷物品之原料。
三、滯銷退廠整理，或加工精製同品類之應稅貨物。
四、因故變損，不能出售。
但數量不及計稅單位或原完稅照已遺失，不得申請退稅。
五、在出廠運送或存儲中，遇火焚毀、落水沉沒或其他人力不可抵抗之災害，以致物體消滅。
前項沖退稅款辦法，由財政部定之。
免稅貨物於進口或出廠後，有第一項第五款規定以外之情事，致滅失或短少者，仍應依本條例規定報繳貨物稅。
一、運銷國外。
二、用作製造外銷物品之原料。
三、滯銷退廠整理，或加工精製同品類之應稅貨物。
四、因故變損，不能出售。
但數量不及計稅單位或原完稅照已遺失，不得申請退稅。
五、在出廠運送或存儲中，遇火焚毀、落水沉沒或其他人力不可抵抗之災害，以致物體消滅。
前項沖退稅款辦法，由財政部定之。
免稅貨物於進口或出廠後，有第一項第五款規定以外之情事，致滅失或短少者，仍應依本條例規定報繳貨物稅。