Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 27
Factories and firms shall act in accordance with the following provisions at the time of export in the case of export products entitled to offsetting and refund of customs duties and commodity taxes:1. Factories and firms Suppliers shall create a list as referred to in Sub-paragraph 1 in the previous paragraph via the electronic operation system for the offsetting or refund of duties and taxes on raw materials for export products, and , and such suppliers whose application is successfully transmitted.2. They should mark on the export declaration the request for tax refund and attach to it a list of raw materials used and the information of their supplier(s) in accordance with the criteria of tax refund, including the name of the export product, the names, quality, specifications, composition, quantities and weights of the raw materials and the names of suppliers and sources of supply, and so on.3. They should mark on the export declaration the request for tax refund.4. For exports subject to general tax refund criteria, if, according to the regulations, offsetting or refund shall be handled on an ad hoc basis, in addition to following the handling procedure according to the preceding Paragraph, the file number and material criteria shall be declared in detail on the export declaration.Suppliers shall create a list as referred to in Sub-paragraph 1 in the previous paragraph via the electronic operation system for the offsetting or refund of duties and taxes on raw materials for export products, those applicants whose aforementioned list data are not consistent with declaration data of export and in the case of failure to make revision before that deadline shall write off their data first before declaring for export subject to in Sub-paragraph 2 in the previous paragraph.Where the factories and firms fail to follow the regulations set forth in Sub-paragraph 4, Paragraph 1 of this Article, the offsetting and refund shall be processed in accordance with the general criteria.
中文原文 外銷品沖退原料稅辦法第27條
申請沖退關稅及貨物稅案件之廠商，於辦理外銷品出口報關時，應依下列規定辦理：
一、以電子化方式申請者，應於申報出口報單前，透過外銷品沖退原料稅電子化作業系統製作外銷品使用原料及其供應商資料清表，並經系統回應傳送成功者，始得續辦出口報關事宜。
二、以書面方式申請者，應於申報出口報單時，檢附外銷品使用原料及其供應商資料清表，並依照原料退稅標準，報明外銷品及加工所使用原料之名稱、品質、規格、數量或重量與各供應廠商名稱、供應數量及來源等資料。
三、出口報單申請沖退原料稅欄應申報代碼Y。
四、訂有通案退稅標準之外銷品，如依照有關規定須另按專案退稅標準辦理沖退稅者，應於出口報單上詳細報明所用專案標準之核定文號及其規定之用料標準。
廠商依前項第一款製作之清表資料經海關電腦比對與出口申報資料不符且未能配合更正者，應於出口報單通關方式產生前，透過外銷品沖退原料稅電子化作業系統註銷相關清表資料後，始得改依前項第二款規定辦理。
廠商未依第一項第四款規定辦理者，經辦機關得按通案標準核計沖退稅額。
一、以電子化方式申請者，應於申報出口報單前，透過外銷品沖退原料稅電子化作業系統製作外銷品使用原料及其供應商資料清表，並經系統回應傳送成功者，始得續辦出口報關事宜。
二、以書面方式申請者，應於申報出口報單時，檢附外銷品使用原料及其供應商資料清表，並依照原料退稅標準，報明外銷品及加工所使用原料之名稱、品質、規格、數量或重量與各供應廠商名稱、供應數量及來源等資料。
三、出口報單申請沖退原料稅欄應申報代碼Y。
四、訂有通案退稅標準之外銷品，如依照有關規定須另按專案退稅標準辦理沖退稅者，應於出口報單上詳細報明所用專案標準之核定文號及其規定之用料標準。
廠商依前項第一款製作之清表資料經海關電腦比對與出口申報資料不符且未能配合更正者，應於出口報單通關方式產生前，透過外銷品沖退原料稅電子化作業系統註銷相關清表資料後，始得改依前項第二款規定辦理。
廠商未依第一項第四款規定辦理者，經辦機關得按通案標準核計沖退稅額。