- Import goods that have not been used can be returned for export and the business tax can be refunded.
- The application for refunding the business tax must be made within 3 months from the day after the import of the original goods and before the re-export, with relevant documents.
- For re-exported goods that have not been used, the application for refunding the import tax should be made by filling out the appropriate forms and providing the necessary information.
- It is important to follow the declaration regulations to avoid losing the opportunity to refund the business tax.
Source: mof.gov.tw
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
