Foreign Trade Act Article 21-2
An application may be filed with Customs for refund of paid or overpaid trade promotion service fees in the following situations:1. During customs clearance procedures, the export/import goods were rejected.2. The fee was overpaid due to misprinting, miscalculation, or incorrect collection.3. The exporter, having its goods released by Customs, is allowed to modify export prices in accordance with laws.If the refundable amount was less than NT$100, no refund shall be made.
中文原文 貿易法第21-2條
左列輸出入貨品，得向海關申請退還已繳納或溢繳之推廣貿易服務費：
一、輸出入貨品在通關程序中，因故退關或退運出口者。
二、因誤寫、誤算、誤收等情形致溢收者。
三、出口人於貨品放行後，依法令規定准予修改報單出口貨價者。
前項應予退還之金額未逾新臺幣一百元者，不予退還。
一、輸出入貨品在通關程序中，因故退關或退運出口者。
二、因誤寫、誤算、誤收等情形致溢收者。
三、出口人於貨品放行後，依法令規定准予修改報單出口貨價者。
前項應予退還之金額未逾新臺幣一百元者，不予退還。