Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 4

Duties and taxes on raw materials for export products to be offset or refunded are limited to the following provisions:1.Import duties , where the application for the book recording of duty refund or offsetting has been filed in accordance with Article 63 of the Customs Act.2.Commodity tax, where the application for the book recording of tax refund or offsetting has been filed in accordance with Subparagraph 2, Paragraph 1, Article 4 of the Commodity Tax Act.3.Business tax, where the application of book recording of duty offsetting has been filed in accordance with Article 13 of the this Regulations.