Customs Act｜第 56 條｜Chapter III: Privileged Duty Treatment｜Act｜In Force
第 三 章/第 一 節｜財政部 / 關務署｜v113.01.03
Enacted Date: 1967-08-08｜Promulgated Date: 2024-01-03｜Last Amended: 2022-05-11
本條規定進口供加工外銷之原料，於該原料進口放行之翌日起一年內經財政部核准復運出口者免稅；該復運出口原料之免稅手續，應在出口日之翌日起六個月內申請辦理。本條有兩個時間要件：復運出口須在進口放行翌日起一年內並經核准，免稅手續申請則須在出口日翌日起六個月內。
I. Raw materials imported for use in manufacturing articles intended for export may be exempt from duty if they are re-exported within one year following the date of release for entry, and are approved by the MOF within one year following the day on which the raw materials were released for entry. II.The application for exemption for the re-exported raw materials referred to in the preceding paragraph shall be submitted within six months following the date of exportation.
依本條第一項，進口供加工外銷之原料，於該原料進口放行之翌日起一年內，經財政部核准復運出口者，免稅。
依本條第二項，前項復運出口之原料，其免稅手續應在出口日之翌日起六個月內申請辦理。