財政部民國109年9月4日台財關字第1091019787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8月27日至109年11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, August and will end on 26th, November 2020); the temporary tariff reduction 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