According to the Customs Act, to apply for tax refund, a written statement along with relevant documents should be filed with the Customs within four months since one day after the date of release of the goods.

(1)Goods with a Certificate that this product is not manufactured locally issued by Industrial Development Bureau, MOEA by applying to the additional notes of the General Rules of the Customs Import Tariff are exempt from import duties.   However, business tax is still levied.

(2) If the applicable law is Article 9-1 of Statue for Upgrading Industries, the import duty and the business tax will be exempt.  However, without the permission of deduction issued by the inland tax authorities in advance, the Customs will not return the paid business tax.  (Please make settlement with inland tax authorities.)