Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 25

Regarding the application for offsetting or refund of duties and taxes as mentioned in Paragraph 1 of Article 23, the competent authority must complete the procedure within fifty days from the date following the day on which the application was received, and send out the electronic copy or hard copy of notification.Regarding the application for offsetting or refund of duties and taxes as mentioned in Paragraph 2 of Article 23, the competent authority must complete the procedure within 20 days from the second day after the electronic copy application has been submitted.The date of service of process on the notification of electronic copy referred to in the preceding two paragraphs shall be the date of customs clearance system transmitting the electronic document.