Agricultural Development Act Article 51
With respect to export of agricultural products and processed agricultural products, a convention can be covenanted to maintain the order of export.With respect to export of agricultural products and processed agricultural products, a convention can be covenanted to maintain the order of export.In respect of any raw and packaging materials required for processing agricultural products for export, and for materials imported to pack previously stated products, the tariff duties and commodity taxes that must be levied may be refunded by applying to the regulations of “the Customs Act” and “the Commodity Tax Act” after the end items are exported.
中文原文 農業發展條例第51條
外銷之農產品及農產加工品，得簽訂公約，維持良好外銷秩序。
中央主管機關得指定農產品，由農民團體、公營機構專責外銷或統一供貨。
外銷農產加工品輸入其所需之原料與包裝材料，及外銷農產品輸入其所需之包裝材料，其應徵關稅、貨物稅，得於成品出口後，依關稅法及貨物稅條例有關規定申請沖退之。
中央主管機關得指定農產品，由農民團體、公營機構專責外銷或統一供貨。
外銷農產加工品輸入其所需之原料與包裝材料，及外銷農產品輸入其所需之包裝材料，其應徵關稅、貨物稅，得於成品出口後，依關稅法及貨物稅條例有關規定申請沖退之。