Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 19

In the event duties and taxes on export-oriented raw materials charged to account cannot be offset within the prescribed time limit in the preceding Article, such outstanding duties and taxes shall be paid immediately. The amount of duties/taxes to be made up shall be calculated based on the duty-paying value and rate determined according to the duty code at the time when the raw materials were imported and shall be marked on the guarantee sheet of charge to account by the authority in charge.