A manufacturer purchasing any tax-exempt specifically selected good of Article 6, paragraph 1, subparagraph 1 of the Act shall fill out an application form and apply to the competent tax authority of the location of the factory for approval of tax exemption upon release from the factory or upon importation.
Tax-exempt specifically selected goods of the preceding paragraph may not be transferred for use by another factory except with the approval of the competent tax authority.

If a taxpayer displays taxable specifically selected goods that it produces or imports in an exhibition, and after the exhibition, returns the same goods to the factory or exports them, it shall submit information on the nature of the exhibition, exhibition organizer, exhibition site, exhibition period, and quantity needed, together with documentary evidence issued by the exhibition organizer, to the competent tax authority of the location of the factory or the exhibition site for approval of tax exemption upon release from the factory or upon importation.
If the tax-exempt specifically selected goods for exhibition of the preceding paragraph are to be sold in the place where the exhibition is held, tax shall be declared and paid in accordance with Article 16 of the Act.

When an imported specifically selected good is exempt from the specifically selected goods and services tax under Article 6, paragraph 1, subparagraph 4 or Article 6, paragraphs 2 or 3 of the Act, an application for tax-exempt importation shall be filed with the customs authority with documentary evidence issued by the competent authority.

With respect to a specifically selected good exempt from the specifically selected goods and services tax pursuant to Article 6 of the Act, if for any reason the relevant evidentiary documentation is incomplete, the taxpayer may first pay the tax for the release of goods from the factory or for importation, and at a later date submit relevant documentary evidence to the competent tax authority of the location of the factory or the customs authority for a refund of the taxes.