Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 23

An application for offsetting or refund of customs duties and commodity taxes on raw materials shall, after export of the finished products, be submitted according to the time limit set forth in Article 18 along with the application form, photocopies of duplicate export declaration, import declaration, and relevant supporting documents to the competent authority.The application for offsetting or refund of duties and taxes as mentioned above shall be done via the electronic operation system for the offsetting or refund of duties and taxes on raw materials for export products, the acceptance date recorded in this system shall be deemed as the application date.The number of days used by Customs for reviewing the export declaration shall be deducted from the time limit provided for offsetting or refund of duties and taxes, but the deduction shall not include the number of days that fall within the responsibility of the factory or firm in question.The above-mentioned number of days used by Customs for reviewing the export declaration refers to the period beginning from the day following the issuance of export approval and the issuance of the duplicate. For those who apply electronically, it means from the day after the export goods are released to the day when the export declaration review is completed.