Enforcement Rules of the Customs Act Article 51

The term "the date on which the raw materials were released for importation" as set forth in Article 63, Paragraph 3, of the Act shall refer to the date of Customs release as indicated on the import declaration. The date of application for import duty refund, except that the date of the post-mark shall be applied in the case of application by registered mail through the post office, shall be the date on which Customs receives the application.