Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 30

In the case of tax refund for raw materials used by export products, if it is subsequently discovered that there is an over-refund or an under refund of duties and taxes, the competent authority shall notify the relevant factories or firms to make up the amount over-refunded or to receive a further refund.Factories and firms whose duty refund cases for raw materials used for export products have been determined by the Customs and whose duties to be recovered resulted from the post-clearance audit implemented by Customs have been paid, under the condition that no regulations of the Anti-smuggling Act have been violated, may apply for the duty refund within two months from the day following the date of duty payment.