Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 36
For products which have already been exported before these regulations were amended and enforced, matters relating to the offsetting and refund of taxes shall still be governed by these regulations before their amendment.
中文原文 外銷品沖退原料稅辦法第36條
本辦法修正施行前已出口之外銷品，其有關沖退稅事項，仍依修正前之規定辦理。