The General Department of Customs issued Official Letter 114 / TCHQ - TXNK on import tariffs on raw materials used for producing export goods on January 6, 2017.
According to this Official Letter, in cases where we do not have production
facilities at our company, we request outsourcing consignment or if we
can not prove to be a legal owner of factory building although we have
factory, we can not exempt or refund import tariffs on imported raw materials
used for that purpose.