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Customs refund refers to a partial or full refund of collected duty by the Customs Services if specific requirements are met. Normally, tax refund is a system to support exporting by enhancing the price competitiveness of exporting goods in international markets; if a producer or an exporter of exporting goods pays dutieswithin a designated period, taxed amounts are returned to the producer or the exporter.


TExport is defined as a process from the reporting of exporting goods to the Customs, getting a certificate of acceptance, and loading goods to a vessel (aircraft) traveling to overseas.

  • Duties are paid and imported raw materials are qualified as raw materials for exporting (Article 3)
  • Within the period of export implementation period(2 years), and
  • Request of refund must be filed within 2 years of export declaration completion
  1. Imports of raw materials
    Raw materials subject to refund (collection)
  2. manufacturing · processing
  3. products · export
    exports subject to refund (refund)
  4. request a tax refund
the export performance period (2 years)
refund period (2 years)