Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 18

An application for refund of duties and taxes on export products shall be submitted together with relevant supporting certificates for export within one year and six months from the following commencement dates:1. For duties and taxes on imported raw materials: the date following the day on which the said raw materials were released after import.2. For commodity tax on domestically made raw materials: the date following the day on which the said raw materials were shipped out of the factory.Factories and firms meeting the unusual conditions provided for in Paragraph 4, Article 63 of the Customs Act and are thus unable to apply for offsetting or refund of duties and taxes within the prescribed time limit may apply to the MOF for extension within one month after the expiry of the time limit specified in the preceding paragraph. Each extension shall not exceed the maximum period of one year.Where the imported raw materials found to be of poor quality by the firms or factories have been re-imported after being returned to the firm of exporting country for replacement or repair within the time limit set forth in Article 51 of the Customs Act, the deadline for the application of duty refund or offset shall commence from the date following the day on which the said re-imported goods are released by Customs.