財政部民國110年8月26日台財關字第1101020561號

公告機動調降藥用酒精原料貨品關稅稅率，實施期間自110年8月27日至111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 to temporarily reduce the tariff rate for the ingredient of pharmaceutical alcohol (implementation period shall be from 27th, August 2021 to 26th, February 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