No. 21065
Promulgation Date 2025-10-01
Ministry of Finance and Economy
ALL
Article 1 (Purpose)
Article 2 (Definitions)
Article 3 (Raw materials subject to refund)
Article 4 (Export subject to refund)
Article 5 (Collection of customs duties on raw materials for export)
Article 6 (Lump-sum payment of customs duties)
Article 7 (Settlement of accounts of customs duties and refund amount on raw materials for export)
Article 8 (Ex officio settlement of accounts)
Article 9 (Refund of customs duties)
Article 10 (Calculation of refund money)
Article 10-2 (Application for advance examination on required amount)
Article 11 (Certificate of average tax amount)
Article 12 (Certificate of tax payment on basic raw materials)
Article 13 (Fixed amount refund rates table)
Article 14 (Application for refund)
Article 15 (Use of computer processing system)
Article 16 (Payment of refund money)
Article 17 (Restriction on refund)
Article 18 (Collection of customs duties where goods are used for any purpose other than that specified)
Article 19 (Reduction in tax rates of customs duties in place of refund)
Article 20 (Custody and submission of documents)
Article 21 (Collection of overpaid refund)
Article 22 (Payment of shortage of refund money)
Article 23 (Penalty provisions)
Article 23-2 (Attempts to commit offenses)
Article 23-3 (Concurrent imposition of imprisonment with labor and fines)
Article 23-4 (Partial exclusion from application of the Criminal Act)
Article 23-5 (Joint penalty provisions)
Article 24 (Examination and disposition)
ADDENDA <Act No. 5197, Dec. 30, 1996>
ADDENDA <Act No. 6305, Dec. 29, 2000>
ADDENDA <Act No. 7210, Mar. 22, 2004>
ADDENDA <Act No. 8050, Oct. 4, 2006>
ADDENDA <Act No. 8233, Jan. 11, 2007>
ADDENDA <Act No. 8829, Dec. 31, 2007>
ADDENDA <Act No. 8852, Feb. 29, 2008>
ADDENDUM <Act No. 10817, Jul. 14, 2011>
ADDENDA <Act No. 11131, Dec. 31, 2011>
ADDENDA <Act No. 12170, Jan. 1, 2014>
ADDENDA <Act No. 13559, Dec. 15, 2015>
ADDENDA <Act No. 14466, Dec. 27, 2016>
ADDENDUM <Act No. 15226, Dec. 19, 2017>
ADDENDA <Act No. 16105, Dec. 31, 2018>
ADDENDA <Act No. 17339, Jun. 9, 2020>
ADDENDA <Act No. 19197, Dec. 31, 2022>
ADDENDA <Act No. 21065, Oct. 1, 2025>