Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 7
For raw materials imported under the quota scheme of customs duties in accordance with Article 5 of the Customs Act, the offsetting and refund of customs duties and commodity taxes shall all be calculated according to the lower rate of customs duties (rate for quota imports), regardless of whether they were imported under the lower rate (rate for quota imports) or under the general customs duty rate (rate for non-quota imports).
中文原文 外銷品沖退原料稅辦法第7條
依關稅法第五條採關稅配額方式進口之原料，不論其進口時適用較低關稅稅率（配額內稅率）或一般關稅稅率（配額外稅率），其外銷品所得沖退之關稅及貨物稅，一律依較低關稅稅率（配額內稅率）核計。