Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 29
When applying for offsetting or refund of duties and taxes on raw materials, suppliers may apply for one declaration form of export or collective declaration forms of export after exporting. However, suppliers shall submit application for each declaration form of export if applying online.Suppliers shall apply for offsetting or refund of duties and taxes on raw materials for all of aforementioned declaration forms of export. However, suppliers who omit any form may re-submit their application again before the time limit set forth in Paragraph 1, Article 18 in once only.
中文原文 外銷品沖退原料稅辦法第29條
廠商申請外銷品沖退關稅及貨物稅案件，得就每份出口報單單獨或集合多份合併申請。
但以電子方式申請者，應就每份出口報單單獨辦理。
前項出口報單應一次全部申請沖退。
但有漏未申請者，得於第十八條第一項規定期限內申請補辦一次。
但以電子方式申請者，應就每份出口報單單獨辦理。
前項出口報單應一次全部申請沖退。
但有漏未申請者，得於第十八條第一項規定期限內申請補辦一次。