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What is the time limit for duty-offset of imported materials for export products?

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.

Contact Information

886-2-25505500 ext. 2552

Data Source

Department of Customs Clearance Affairs

  • Publish Date:2019-06-14
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