Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 28

If the name, specifications and ingredients of the export products for which for offsetting or refund of customs duties and commodity taxes on raw materials is being applied, or the name, specifications and ingredient or their raw materials used, do not conform to the criteria of refund of tax on raw materials, the competent authority shall advise the applicant in writing to submit evidentiary documents to the Ministry of Economic Affairs in order to request a certificate and send the same to the competent authority-in-charge for further action.Regarding the specification as mentioned in the preceding paragraph in the case of failure to submit documentation according to the criteria for refund of duties and taxes on raw materials, the factory or firm may receive refund of 30% deduction from the competent authority if the factory or firm is unable to obtain a certificate from Ministry of Economic Affairs.