Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 31

For products used for participation in commodity exhibitions or trade fairs held in foreign countries, the authority of trade shall, before exportation of such products, make a detailed list and send the same to the competent authority to effect the refund of taxes. However, the said products are subsequently required to be shipped back, supplementary collection shall be made according to the provision of the preceding article.