Enforcement Rules of the Customs Act Article 52
The term "special circumstances" referred to in Paragraph 4, Article 63 of the Act shall be limited to events that fails the applicant to apply for the offsetting or refund of duties and taxes within the prescribed time limit due to natural disaster, accident or other force majeure events.When applying for an extension given in accordance with the provision in the preceding paragraph, the applicant shall submit evidential documents along with the application to the Ministry of Finance within the expiry of the time limit.
中文原文 關稅法施行細則第52條
本法第六十三條第四項所定特殊情形，以因天災、事變或其他不可抗力之事由，致無法於期限內申請沖退稅者為限。
依前項所定事由申請延期案件，應於期限屆滿前，檢附相關具體證明文件，向財政部申請展延。
依前項所定事由申請延期案件，應於期限屆滿前，檢附相關具體證明文件，向財政部申請展延。