Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 3
Application for offsetting or refund of duties and taxes on raw materials for export products shall be filed only for products which have been exported.Goods sold to agencies or individuals enjoying diplomatic privileges in the ROC or to other persons entitled to refund of taxes under special conditions as approved by the MOF shall be treated as exported goods. The date of delivery as shown on the transaction voucher shall be taken as the date of export.
中文原文 外銷品沖退原料稅辦法第3條
外銷品沖退原料稅之申請，以貨品業已外銷者為限。
將貨品售予在中華民國享有外交待遇之機關、個人或有其他應予退稅之特殊情形經財政部核准者，視同外銷，其出口日期以交易憑證所載之交貨日期為準。
將貨品售予在中華民國享有外交待遇之機關、個人或有其他應予退稅之特殊情形經財政部核准者，視同外銷，其出口日期以交易憑證所載之交貨日期為準。