Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 10
The amount of offsetting and refund of customs duties and commodity taxes for export products is calculated on the basis of the name and quantity of the said raw materials.If the amount resulting from the above-mentioned calculation is less than the rate or amount jointly decided upon by the MOF and the Ministry of Economic Affairs, it shall not be refunded.
中文原文 外銷品沖退原料稅辦法第10條
外銷品沖退關稅及貨物稅之計算，依各種外銷品產製正常情況所需數量之原料核退標準所列應用原料名稱及數量計算應沖退稅額。
依前項規定計算應沖退稅額，如經財政部公告取消退稅之項目及原料可退關稅占成品出口離岸價格在財政部核定之比率或金額以下者，不予退還。
依前項規定計算應沖退稅額，如經財政部公告取消退稅之項目及原料可退關稅占成品出口離岸價格在財政部核定之比率或金額以下者，不予退還。