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Q1:Is there a limit on the amount of tax refund for exported raw materials?

A1:Starting from March 30, 2011, tax refunds will continue to be granted for raw materials used in exported goods whose taxes accounts for less than 1% of the FOB export price of the finished product.


Q2:What is the explanation for the "R" code in the "Special Levy Imposition Regulations" column of the Customs Import Tariff of the Republic of China?

A2:The notation of the "R" code indicates that the imported goods under this item are "cancellation of tax refund".


Q3:If the applicant for tax refund is an importer or manufacturer who has processed the goods, but the finished products are exported by a trading company, how can they apply for tax refund electronically?


1.In the case of cooperative export projects, when using the tax refund standard for project materials not applied for by themselves, the exporter should have the authorization from the manufacturer in order to log into the tax refund system using their business certificate to create the material usage statement.

2.If the importer, exporter, and manufacturer are not the same entity and the exporter is applying for tax refund, they should have authorization from the importer; if the importer is applying for tax refund, they should have authorization from the exporter. If the manufacturer is not the importer or exporter, they should have authorization from both.

3.All relevant authorizations should be processed through the tax refund system, and the company must log into the tax refund system using their business certificate to perform the relevant operations.


Q4:What categories of duties and taxes on raw materials for exported products are applicable for offset and refund?


Duties and taxes on raw materials for exported products applicable for offset and refund are limited to the following three categories:

     1.Import duty.

     2.Commodity tax. (limited to those levied by Customs)

     3.Business tax. (limited to those recorded on account and collected by Customs )


Q5:Is there a time limit for applying for tax refund?

A5:According to article 63 of Customs Act and article 18 of Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products, manufacturer may apply for a duty refund or an offsetting of the accounts for export products, with relevant export documents, within one year and a half following the date on which the raw materials were released for importation. No application for duty refund or an offsetting will be accepted after this time limit. However, the time limit referred to in the preceding paragraph may be extended under special circumstances approved by the Ministry of Finance. Such an extension shall not exceed one year.


Q6:How to obtain a paper application form for tax refund?


(1)The application form for tax refund can be downloaded from the website and printed according to the specified format, size, and color:

a. Form: 3 copies, b. Form: 2 copies, A3 size, with the first copy in white and the second and third copies in light blue.

c. Form: 1 copy, A4 size, in white.

(2)The application form can be purchased at the following service centers (please call in advance):

National Bookstore - Songjiang Branch

Address: 1F, No. 209, Songjiang Road, Zhongshan District, Taipei City

Phone: +886-2-2518-0207

Business hours: Monday to Friday, 10:00-19:00

Customs: Kaohsiung Customs

Address: No. 3, JieXing 1st St., Gushan Dist., Kaohsiung City

Phone: +886-7-5613-251 ext. 822


Release date:2024-06-25