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財政部民國111年3月3日台財關字第1111004641號
機動調降藥用酒精原料貨品關稅稅率,實施期間自111年2月27日至111年8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, February and will end on 26th, August 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