財政部民國111年8月31日台財關字第1111021173號

機動調降藥用酒精原料貨品關稅稅率，實施期間自111年8月27日至112年2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 has commenced on 27th, August 2022 and will end on 26th, February 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