Import duty and other taxes entrusted to collect by other tax agencies shall be refunded under circumstances prescribed in relevant laws or regulations. The types of refund include:
 1. Normal refund: import duty refund other than export refund, such as:

(1)  Where the imported goods are banned by law from sale or use within one year following importation, and are re-exported or destroyed under Customs supervision within six months following the  date of such a ban.

(2) Where it is confirmed by Customs that the goods are damaged or broken prior to picking up due to natural disaster, accident or force majeure and thus have no value.

(3) Where the tax-payer applies for re-exporting or storing the goods in a bonded warehouse prior to picking up them, and the application is approved by Customs.

(4) After payment of customs duty, an excess collection or shortage refund is discovered due to obvious errors in tariff classifications in the application of or the tariff rates, in calculation of the amount of Customs                   duty payable.

(5)  Within four months after the goods are released, the duty-payer submits the related evidential documents for exemption.

(6) The qualifying conditions separately laid down in the Additional Notes in the Chapters concerned of Customs Import Tariff.

(7)  Where the administrative remedy case is determined to be changed or revised, resulting in a decrease in tax payable.

(8)  Comply with other regulations.

2. Export refund:
  Duties paid in cash or recorded in books at the time of importation for imported raw material for export products, including components, parts, and semi-finished goods are allowed to be refunded or offset after         exportation of the finished products.