Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products Article 8
For raw materials imported under the non-quota scheme of customs duties in accordance with Article 72, duties shall not be refunded when the processed products are exported. However, if the original materials are exported, the paid non-quota duties may be refunded if this meets the provisions of tax exemption.
中文原文 外銷品沖退原料稅辦法第8條
依關稅法第七十二條課徵額外關稅之進口原料加工外銷時，其所繳納之額外關稅，不予退還。
但原貨復運出口，符合關稅法免徵關稅規定者，所繳納之額外關稅，得予退還。
但原貨復運出口，符合關稅法免徵關稅規定者，所繳納之額外關稅，得予退還。