Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 26

In co-operation with exporting factories and firms applying for offsetting or refund of duties and taxes on raw materials, the original supplier shall furnish a letter of consent or affix its seal to the export application or to the application for offsetting or refund of duties and taxes in order to provide evidence of its concurrence. However, those applicants who apply online, such suppliers shall express their consent via the electronic operation system for the offsetting or refund of duties and taxes on raw materials for export products.The exporting factories and firms referred to in the previous paragraph, which fail to provide the letter of consent due to the fact that the duty-payers of the duties and taxes on imported raw materials have undergone dissolution, cancellation, and invalidation of registration in accordance with the Company Act or closedown registration in accordance with the Business Registration Act, shall submit the aforementioned registration materials to Customs for the application of offsetting or refund of duties and taxes with self-affidavit.