财政部民国112年2月21日台财关字第1121003562号

机动调降药用酒精原料货品关税税率，实施期间自112年2月27日至112年8月26日，实施期间如遇税则修正，机动税率自动终止实施，改依修正后税率课徵

MINISTRY OF FINANCE Notice is hereby given, for stipulating a temporary reduction of tariff on ingredients of pharmaceutical alcohol (implementation period shall be from 27th, February to 26th, August 2023); the temporary tariff reduction scheme may be terminated if taxation laws or regulations were amended during the implementation period, thus the tariff rate shall thereafter and again be adjusted accordingly