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財政部民國115年3月24日台財關字第1151007474號

公告機動調降牛肉、烘焙用奶粉、奶油、無水奶油及小麥等22項貨品關稅稅率，實施期間自115年4月1日至115年9月30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 tariffs on some 22 commodities (implementation period shall be from 1st, April to 30th, September 2026); 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