Enforcement Rules of the Customs Act Article 50
The term "a duty refund or an offsetting of the accounts for export products " as set forth in Article 63, Paragraph 3, of the Act shall include Customs duties levied on the raw materials imported by a manufacturer under a commissioned processing contract or a cooperative project, or for his own account.
中文原文 關稅法施行細則第50條
本法第六十三條第三項所定外銷品應沖退之原料進口關稅，包括委託加工或合作外銷及自行報運進口之原料進口關稅。