:::Skip to main content
Home Site Map FAQs Epaper Contact Us 中文版
  • font size
    A A A
Share information to Facebook Share information to Line Forwarding information by email Pop-up print setting
If a free-trade-zone enterprise transports duty-free goods to a processing contractor located in a tax area as stipulated in Article 9 of the Regulations Governing Customs Clearance for Goods in Free Trade Zones and makes use of raw materials imported by the processing contractor during the processing procedure, may those raw materials be requested for duty refund?

In accordance with Paragraph 2, Article 26 of the Act for the Establishment and Management of Free Trade Zones, the imported raw materials used in the processing operation performed by the processing contractor located in a tax area may apply for duty refund in accordance with the Regulations Governing Offsetting or Refund of Duties and Taxes on Raw Materials of Export Products except for one of the following conditions:

1. The item of duty refund has been canceled by the Ministry of Finance by public notice.

2. The amount of the refundable duty, or percentage of it in the FOB price of the finished products is lower than the limit prescribed by the Ministry of Finance.

A processing contractor located in a tax area may apply for duty refund to Customs with G1 customs declaration of the imported raw materials and F4 customs declaration of the finished products return to the free-trade-zone enterprise.


Contact Information

886-2-25505500 ext. 2724

Issued:Department of Audit Affairs Release date:2023-08-11 Click times:356