Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 6

The customs duties and commodity tax which may be offset or refunded on imported raw materials for export products shall be assessed based on the duty rate applicable at the time of import. However, in the case of imported raw materials which are assessed based on the rate in the Third Column of the Customs Import Tariff, the customs duties and commodity tax which may be offset or refunded for export products shall be assessed based on the rate in the First Column of the Customs Import Tariff.