財政部民國111年2月18日台財關字第1111003367號

機動調降烘焙用奶粉、奶油及無水奶油等4項貨品關稅稅率，實施期間自111年2月7日至111年4月30日；機動調降牛肉及小麥等18項貨品關稅稅率，實施期間自111年4月1日至111年4月30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 to temporarily reduce the tariff rates for some 4 commodities (implementation period has commenced on 7th, February and will end on 30th, April 2022) and some other 18 commodities (implementation period shall be from 1st, April to 30th, April 2022); 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