財政部民國112年2月21日台財關字第1121003562號

機動調降藥用酒精原料貨品關稅稅率，實施期間自112年2月27日至112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 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