財政部民國112年6月16日台財關字第1121014508號

納稅義務人於貨物放行翌日起6個月內向海關申請退稅，經海關審認同時符合「關稅法」第18條第1項所定先放後核而有應退稅款者，及第65條溢徵或短退稅款情事，應依「關稅法」第65條第3項計息退稅規定辦理

MINISTRY OF FINANCE Order is hereby given, for stipulating that the duty-payer applying for tax refund within six months following the date of release is approved by Customs and complies with Paragraph 1 of Article 18 and provision regarding excess of duty collection or shortage of refund specified in Article 65 of \"Customs Act\", he or she shall be refunded with the tax and the calculated interest in accordance with Paragraph 3 of Article 65 of \"Customs Act\"