The Regulations Governing the Implementation of the Imposition of Countervailing and Anti-Dumping Duties Article 46
Where the imported product subject to the imposition of a countervailing duty or anti-dumping duty, is further processed and exported, such duty shall not be refunded; however, where the imported product is re-exported in its original form which meets the requirements for an exemption of customs duty under the Act, such duty may be refunded.
中文原文 平衡稅及反傾銷稅課徵實施辦法第46條
課徵平衡稅或反傾銷稅之進口貨物加工外銷時，該平衡稅或反傾銷稅，不予退還。
但原貨復運出口，符合本法免徵關稅規定者，所繳之平衡稅或反傾銷稅，得予退還。
但原貨復運出口，符合本法免徵關稅規定者，所繳之平衡稅或反傾銷稅，得予退還。