Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 34
When the criteria for refund of taxes on raw materials for export products and the criteria for refund of taxes are amended or abolished, the criteria in force on the date of exportation of the said products shall apply, provided, however, that the provisions of other relevant laws shall still govern.
中文原文 外銷品沖退原料稅辦法第34條
外銷品原料核退標準變更或廢止時，其新舊標準之適用以該外銷品出口日期為準。
但法令另有規定者從其規定。
但法令另有規定者從其規定。