財政部民國111年12月28日台財關字第1111032115號

公告機動調降牛肉、烘焙用奶粉、奶油、無水奶油及小麥等22項貨品關稅稅率，實施期間自112年1月1日至112年3月31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 tariffs on some 22 commodities (implementation period shall be from 1st, January to 31st, March 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