財政部民國110年12月9日台財關字第1101031589號

公告機動調降牛肉及小麥等18項貨品關稅稅率，實施期間自110年12月1日至111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 to temporarily reduce the tariff rates for some 18 commodities (implementation period has commenced on 1st, December 2021 and will end on 31st, March 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