題組內容

三、請將下列各題之中文譯成英文：（每小題 15 分，共 30 分）

⑵廠商應於原料進口放行之翌日起一年六個月內檢附有關出口證件申請冲退其外銷 品之進口原料關稅，逾期不予辦理。

詳解 (共 1 筆)

詳解 提供者：Amy
Manufacturers shall submit an application for refund of duties and taxes on export products together with relevant supporting certificates for export within one year and six months commencing from the date following the day on which the said raw materials were released after import. After the aforesaid prescibed period the application will not be processed.