Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 12
For export products whereof the criteria for refund of taxes on raw materials have already been prescribed, factories or firms may, after the export sale of such products, directly apply to the competent authority for offsetting or refund of customs duties and commodity taxes.
中文原文 外銷品沖退原料稅辦法第12條
外銷品業經定有原料核退標準者，廠商於貨品外銷後，得逕向經辦機關申請沖退關稅及貨物稅。