Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 5
The commodity tax collected by the Customs on behalf of the authorities concerned shall be offset or refunded along with the customs duties.
中文原文 外銷品沖退原料稅辦法第5條
由海關代徵之貨物稅應隨同關稅一併辦理沖退。
海關代徵記帳之營業稅由海關依第十三條規定沖銷。
海關代徵記帳之營業稅由海關依第十三條規定沖銷。