財政部民國109年6月11日台財關字第10910122972號

公告機動調降藥用酒精原料貨品關稅稅率，實施期間自109年5月27日至109年8月26日，實施期間如遇稅則修正，機動稅率自動終止實施，改依修正後稅率課徵

MINISTRY OF FINANCE Notice is hereby given, for the stipulation of temporarily reducing the customs tariff on the ingredient of pharmaceutical alcohol (implementation period has commenced on 27th, May and will end on 26th, August 2020); the temporary tariff increment scheme may be terminated if taxation laws or regulations were amended during the implementation period, thus the tariff rates shall thereafter and again be adjusted accordingly