Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 21
Where an export factory or firm approved for account recording is found to have any of the following circumstances, the privilege of account recording shall be suspended for a maximum of six months in accordance with Article 92 of the Customs Act:1. The factory or firm fails to make a supplementary payment of the duties, taxes and delinquent fees.2. The factory or firm does not cooperate in providing or refuses to provide the data required by the authority-in-charge or its competent authorities.3. The factory or firm sells goods in the domestic market, thereby infringing the provision of Paragraph 1 of the preceding article.4. The factory or firm falsely and deliberately records materials not used for processing and export in the accounting book.
中文原文 外銷品沖退原料稅辦法第21條
辦理稅款記帳之外銷廠商，有下列情事之一者，依關稅法第九十二條規定停止其六個月以下之記帳：
一、應補繳之稅款及滯納金未能依限繳清。
二、對於主管機關、經辦機關所要求之資料未予必要之合作或拒絕提供者。
三、違反前條第一項規定，擅自內銷者。
四、非加工外銷原料矇混記帳者。
一、應補繳之稅款及滯納金未能依限繳清。
二、對於主管機關、經辦機關所要求之資料未予必要之合作或拒絕提供者。
三、違反前條第一項規定，擅自內銷者。
四、非加工外銷原料矇混記帳者。