If tax-paid imported goods are unused and re-exported without re-importation, you may apply to the field Customs Office where the goods are originally imported for refund of business tax only. The goods unused and re-exported without re-importation shall be on the ndition that the situation is reported to Customs within three months following the date of importation of the original goods and before re-exportation, and that all relevant documents submitted to Customs have been verified as accurate. If the goods are either machinery or equipment, the report and application submitted to Customs may be made within three months following the date of installation, test-run and before re-exportation.
Subsection I, Import Classification & Valuation Section I , Clearance Division I
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