Regulations for the Collection of Commodity Tax Article 71
This English translation was last updated on 2023-02-23, but the Chinese text was amended on 2026-08-18. Later amendments may not be reflected in the translation — please refer to the Chinese text.
For taxed export goods, the taxpayer shall, after the goods are exported, submit a tax payment certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for tax refund.
中文原文 貨物稅稽徵規則第71條
外銷已稅貨物，應於貨物出口後，檢具完稅照及出口報單副本，向產製廠商所在地主管稽徵機關申請退稅。