Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 20

Imported raw materials for processing into export products with the duties and taxes leviable thereon on credit shall not be diverted for domestic sale, unless the outstanding duties and taxes have been paid to the authority in charge.Where the raw materials for which import duties and taxes and delinquent surcharge have been paid up are exported after having been processed into export products, an application may still be filed after exportation in accordance with these Regulations for refund of paid-up import duties and taxes.