Customs Act Article 64
Under any of the following circumstances, the customs duty shall be refunded:1.Where the imported goods are banned by law from sale or use within one year following importation, and are re-exported or destroyed under Customs supervision within six months following the date of such a ban.2.Where it is confirmed by Customs that the goods are damaged or broken prior to picking up due to natural disaster, accident or force majeure and thus have no value.3.Where the tax-payer applies for re-exporting or storing the goods in a bonded warehouse prior to picking up them, and the application is approved by Customs.
中文原文 關稅法第64條
已繳納關稅進口之貨物，有下列各款情事之一者，退還其原繳關稅：
一、進口一年內因法令規定禁止其銷售、使用，於禁止之翌日起六個月內原貨復運出口，或在海關監視下銷毀。
二、於貨物提領前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值，並經海關查明屬實。
三、於貨物提領前，納稅義務人申請退運出口或存入保稅倉庫，經海關核准。
一、進口一年內因法令規定禁止其銷售、使用，於禁止之翌日起六個月內原貨復運出口，或在海關監視下銷毀。
二、於貨物提領前，因天災、事變或不可抗力之事由，而遭受損失或損壞致無價值，並經海關查明屬實。
三、於貨物提領前，納稅義務人申請退運出口或存入保稅倉庫，經海關核准。