The term "a duty refund or an offsetting of the accounts for export products " as set forth in Article 63, Paragraph 3, of the Act shall include Customs duties levied on the raw materials imported by a manufacturer under a commissioned processing contract or a cooperative project, or for his own account.

The term "the date on which the raw materials were released for importation" as set forth in Article 63, Paragraph 3, of the Act shall refer to the date of Customs release as indicated on the import declaration. The date of application for import duty refund, except that the date of the post-mark shall be applied in the case of application by registered mail through the post office, shall be the date on which Customs receives the application.

The term "special circumstances" referred to in Paragraph 4, Article 63 of the Act shall be limited to events that fails the applicant to apply for the offsetting or refund of duties and taxes within the prescribed time limit due to natural disaster, accident or other force majeure events.
When applying for an extension given in accordance with the provision in the preceding paragraph, the applicant shall submit evidential documents along with the application to the Ministry of Finance within the expiry of the time limit.

The term "imported goods banned by law from sale or use" as set forth in Article 64, Subparagraph 1, of the Act shall not include goods which are no longer usable under the applicable law after expiry of the pre-established period of validity of such goods.

The term "shortage of duty collection" set forth in Article 65 of the Act shall refer to a case, in which, after payment of Customs duty, a disproportionate collection is discovered, either by Customs or by the duty-payer, due to obvious errors in tariff classifications in the application of or the tariff rates, in calculation of the amount of Customs duty payable, in particulars given in the duty memo, or in currency, unit of pricing, exchange rates, freights or premiums. The term "excess of duty refund" set forth in the same Article shall refer to a case, in which, after the issuance of duty-refund notice, a disproportionate refund is discovered, either by Customs or by the applicant for the duty refund, due to obvious errors in calculation of refundable duty or clerical error in the duty-refund notice.
The term "obvious errors in the tariff classifications" referred to in the preceding paragraph shall be determined in accordance with the following principles:
1. Where the description for classification in the Heading, Sub-heading, and division in Customs Import Tariff has been clearly prescribed but is wrongfully applied;
2. In violation of relevant notes of section, Chapter, and Sub-heading clearly prescribed in the Customs Import Tariff; or
3. Where the same importer wrongfully declares again after the identical or similar goods have been issued advance ruling on tariff classification by Customs or have been rendered final and irrevocable through the procedures for administrative remedies.
The term " excess of duty collection" set forth in Article 65 of the Act shall refer to a case, in which, after payment of Customs duty, a disproportionate collection is discovered, either by Customs or by the duty-payer, due to errors in tariff classifications in the application of tariff rates, in calculation of the amount of Customs duty payable, in particulars given in the duty memo, or in currency, unit of pricing, exchange rates, freights or premiums. The term " shortage of duty refund" set forth in the same Article shall refer to a case, in which, after the issuance of duty-refund notice, a disproportionate refund is discovered, either by Customs or by the applicant for the duty refund, due to obvious errors in calculation of refundable duty or clerical error in the duty-refund notice.