Regulations for the Collection of Commodity Tax<br> Chapter 7【Tax Exemption, Refund and Offset】 Section 1【Export Goods】 Article 70
For tax-exempt export goods, the taxpayer shall, within three (3) months from the day following their release from the factory, submit the tax exemption certificate and a copy of the export declaration to the competent tax authority where the manufacturer is located for case closing. If the aforesaid filing is late, commodity tax shall be levied.