Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 33
The minimum amount of the delinquent fee which is imposed pursuant to the Regulations should be Ten NT Dollar (NT$10); delinquent fee with an amount less than Ten NT Dollars (NT$10) shall not be imposed.A duty or tax approved for account recording pursuant to the Regulations with an offsetting amount less than Two Hundred NT Dollars (NT$200) shall not be imposed.
中文原文 外銷品沖退原料稅辦法第33條
依本辦法規定應徵之滯納金以新臺幣十元為起徵額，不滿十元者免計。
依本辦法規定稅款記帳案件，其沖帳餘額未逾新臺幣二百元者，免予補徵。
依本辦法規定稅款記帳案件，其沖帳餘額未逾新臺幣二百元者，免予補徵。