The imported articles exempt from Customs duty under Article 49, Paragraph 1, Subparagraph 1, of the Act shall be verified by Customs against the evidential documents issued by the relevant units of the Office of the President or based upon the order of the Ministry of Finance.

The term "research institutions" referred to in Article 49, Paragraph 1, Subparagraph 6, of the Act shall include the research institutions established by the government or private sector.
The term "articles necessary for educational, research or experimental purposes" referred to in Article 49, Paragraph 1, Subparagraph 6, of the Act shall include medical instruments imported by public or private medical colleges or schools for use by their educational hospitals in performing clinical experiments.

The term "advertising matters" referred to in Article 49, Paragraph 1, Subparagraph 9, of the Act shall denote promotional materials printed or engraved with the advertiser's logo or trademark or advertisement. The term “samples” refers to goods stamped or marked “sample” or “not for sale”, or goods declared as “sample or not for sale and provided for trading or production reference only” in the documents attached to the Customs declaration. The term “no commercial value” means that goods do not have transaction value and have been damaged or destroyed and therefore could not be provided for normal use.

With regard to marine products, caught at sea and transferred imported, exempt from Customs duty pursuant to the first part of Article 49, Paragraph 1, Subparagraph 10, of the Act, the importer shall submit documentary evidence forwarded by the competent authority for marine affairs to be verified by embassies, consulates, representative offices, agencies or other organizations authorized by the Ministry of Foreign Affairs of the Republic of China and stationed at the locality, or the documentary evidence issued by the institution or person authorized by the competent authority for marine affairs .
With regard to marine products caught at sea and shipped back exempt from Customs duty pursuant to the second part of Article 49, Paragraph 1, Subparagraph 10, of the Act, the permissible quantity thereof shall be determined by the Ministry of Finance after consultation with the competent authority for marine affairs.
At the time of importation of the marine products referred to in the preceding paragraph, the importer shall submit documentary evidence forwarded by the competent authority for marine affairs to be verified by embassies, consulates, representative offices, agencies or other organizations authorized by the Ministry of Foreign Affairs of the Republic of China and stationed at the locality. The importers can submit documentary evidence issued by the competent authority for marine affairs in case no embassy, consulate, representative office, agency or other organization authorized by the Ministry of Foreign Affairs of the Republic of China is stationed at the locality.

The term "wrecked vessels, aircraft and their respective equipment salvaged from the sea" referred to in Article 49, Paragraph 1, Subparagraph 11, of the Act shall be limited to those specified in the following:
1. Irreparable vessels having run aground, been stranded or rendered irreparable by other sea disasters, or aircraft having crashed within the territorial waters of the Republic of China and that have been salvaged from the sea with the approval of the authority for the transportation affairs.
2. Dismantled materials from irreparable vessels that have run aground, been stranded or rendered irreparable by other sea disasters or from aircraft that have crashed beyond the territorial waters of the Republic of China, and such vessels or aircraft towed to a port in the Republic of China for dismantling provided that, in either of the above cases, such vessels or aircraft were originally registered in the Republic of China and had been engaged in shipping operations as well as had entry records.
Articles, tools, utensils, etc. which were used aboard the salvaged vessels or aircraft but were not fixtures of such vessels or aircraft referred to in the preceding paragraph shall still be subject to the levy of Customs duty according to the Customs Import Tariff.

The term "vessel permitted to be dismantled" referred to in Article 49, Paragraph 1, Subparagraph 12, of the Act shall be limited to vessels whose dismantlement has been approved by the Ministry of Transportation and Communications and whose shipping operation records can be evidenced by relevant documents. The time period “engaged in trade for two years” shall count from the date of obtaining the national registry of the Republic of China to the date of filing an application for dismantling with the Ministry of Transportation and Communications.

For materials used solely on ships referred to in Article 49, Paragraph 1, Subparagraph 13, of the Act, the captain of the vessel shall, at the time of arrival of the vessel, fill out a list of such materials in accordance with the prescribed form and present the list to the Customs inspector for verification. Such materials, except a quantity required for the needs of vessel during its stay, shall be kept in sealed storage. In the event the materials in the sealed store have to be withdrawn for use for any reason, advance approval of such withdrawal shall be obtained from Customs.

The term "pharmaceutical products or medical apparatus imported for prevention of epidemics" referred to in Article 49, Paragraph 1, Subparagraph 16, of the Act shall be limited to those used for prevention of epidemics and certified by the authority in charge of pharmaceutical products or medical apparatus.

The term “equipment, apparatus, disaster rescue animals and goods carried by foreign rescuers for the purpose of emergency or disaster rescue” referred to in Article 49, Paragraph 1, Subparagraph 17, of the Act shall be examined by Customs with the substantiating documents issued by the government agency importing those goods or by the donated government agency, or substantiating documents issued by the government agency receiving the assistance of the foreign rescuers.

The term "the necessary sports equipment or supplies, which are limited to those used for international sports competitions" referred to in Article 49, Paragraph 1, Subparagraph 19, of the Act shall be limited to those used for competition and certified by the Ministry of Education.

The term "in the same shipment" referred to in Article 49, Paragraph 2, of the Act shall mean goods shipped by the same carrier on the same voyage (or flight) to the same consignee.

Imported goods exempt from Customs duty under Article 50, Subparagraph 1, of the Act shall be handled in accordance with the following regulations:
1. The imported goods shall be discharged directly into an import warehouse or a container yard which is registered with Customs and located within the wharf area or the airport.
2. The operator or the manager (employed by the operator) of the import warehouse or the container yard shall forthwith prepare a list, in duplicate, of lost, deteriorated or damaged goods and submit the list, duly countersigned by the cargo administrator of the means of transport which carried the goods into the port, to Customs officer stationed at the warehouse for his preliminary inspection. The said Customs officer shall in turn annotate the findings of alleged loss, deterioration or damage stated on the list and affix his signature/seal thereon, and shall, thereafter, keep one copy of the list in his own file and forward the other copy thereof to the field Customs office to attach the list to the import manifest of the said means of transport for further reference.
3. The duty-payer shall state in the import declaration the status of loss, deterioration or damage of the imported goods for Customs verification.

Under any of the following circumstances, the imported goods shall not be eligible for the refund or the exemption from Customs duty as provided in Article 50 of the Act thereof:
1. Where the imported goods, having been released from Customs after application for Customs clearance and payment of Customs duty by the duty-payer, became of no commercial value due to loss , damage or natural loss caused by the nature of the goods thereof during the period of storage in the warehouse and before being picked up.
2. Where the imported goods, at the time of examination, were found pilfered, damaged or lost due to defective packing or careless handling during opening or unpacking, or there has been delay in the filing of declaration in the case of goods of a perishable nature, thereby having no commercial value.
3. Where the imported goods released without examination and picked up were found damaged or lost, thereby having no commercial value.

Application for duty exemption in respect of imported goods as compensation or replacement under Article 51, Paragraph 1, of the Act shall be filed with Customs within one month following the date of Customs release of the originally imported goods as indicated on the import declaration.
Application for duty exemption of the imported goods in accordance with Article 51, Paragraph 2, of the Act shall be filed within three months following the date of installation and testing of the machinery and equipment, along with a document issued by the competent authorities certifying the date of testing of the machinery and equipment. In the absence of such document, the provisions of the preceding paragraph shall apply.

The application filed with Customs in accordance with the preceding Article shall contain the following particulars:
1. The name, quality, quantity, value and importation date of the originally imported goods as well as the import declaration number.
2. The nature of damage or defects in specifications or quality of the goods found not to be in compliance with the original contract after Customs release thereof, and the date of testing in the case of machinery and equipment.
3. The name, quality, quantity and value of goods to be imported for compensation or replacement.
The original purchase contract and relevant correspondence between the buyer and the seller shall be enclosed with the application; where such supporting documents cannot be submitted for any reason at the time of filing of the application, they may be submittedat the time of importation of the goods for compensation or replacement.

Where an application for export of goods being returned to a foreign supplier for replacement is filed under Article 51 of the Act, Customs shall verify relevant documents or/and examine the goods against the application filed by the duty-payer in accordance with the preceding Article before releasing the goods.
In case the foreign supplier has declare to give up the right of the defective goods which would have been returned abroad, the goods shall be moved to Customs for examination. In case such movement is difficult due to bulk, large quantity or any other special reasons, Customs may, on application, assign an examiner to examine the goods at the place of storage. If the whole or a part of such goods are found to be useful, Customs shall revaluate and levy Customs duty on such goods.

Except for consumable goods approved by the Ministry of Finance to be demonstrated in the exhibitions held by governments or non-departmental public bodies, goods exempt from Customs duty under Article 52, Paragraph 1, of the Act shall be limited to non-consumables.At the time of importation thereof, the name, brand, specifications and quantity of such goods shall be indicated in detail on the import declaration in attachment with an application for duty exemption and related documents announcing therein that the importedgoods will be re-exported within six months or before the date of re-exportation approved by the Ministry of Finance; and in addition thereto, a deposit or a letter of guarantee issued by a credit institute shall be furnished, in security of the payment ofthe Customs duty leviable thereon, for Customs examination and release of such goods. If the goods are re-exported within the aforesaid time limit, the cash deposit shall be refunded or the credit institute shall be released from the guaranty; whereas, ifthe goods are not re-exported after expiry of the time limit, the import duty leviable thereon shall be offset by the deposit or be paid up by the guaranteeing credit institute on behalf of the duty-payer.
In case the goods referred to in the preceding paragraph are carried in by persons coming into this country at the invitation of government agencies, non-departmental public bodies or organizations approved by the Ministry of Finance, or are imported undera project, either initiated or co-sponsored by a government agency, non-departmental public bodies, or under a special project approved by the Ministry of Finance, the government agency, non-departmental public bodies or government-operated enterprise mayprovide a letter of guarantee instead of a deposit or a guarantee letter by a credit institute.
The consumable goods for exhibition set forth in Paragraph 1 shall be considered to have been re-exported in the same state under Article 52 of Customs Act, if they are determined as being consumed during exhibition by the competent government authority ornon-departmental public bodies and then approved by the Customs to be written off from the Statement of Actual Consumption as items having no commercial value.

The terms in Article 52, Paragraph 1, of the Act shall be defined as the following:
1. The term "samples" shall refer to samples with a total value exceeding the maximum value prescribed under Article 49, Paragraph 1, Subparagraph 9, of the Act.
2. The term "articles for scientific research" and "articles for experiments" shall refer to articles imported for use in scientific research and experimentation by individuals, factories, or research institutions having research and experiment equipment and verified by Customs with the relevant documents submitted by the importers.
3. The term "articles for exhibition" shall refer to articles imported for display in public at an exhibition and verified by Customs with the relevant documents submitted by the importers.
4. The term "costumes and paraphernalia of entertainment troupes" shall refer to equipment and apparatus in a reasonable quantity as required for performance or contest by entertainment and musical troupes or athletic groups or individuals.
5. The term "cinematographic equipment and supplies for making movies and/or television films" shall refer to cinematographic equipment and supplies brought in by individuals or groups for use in taking or producing motion pictures or television films.
6. The term "instruments and tools needed for installation and repair of machines" shall refer to instruments and tools which are essential for suppliers to install and repair specific machines in accordance with the supply contracts.
7. The term "containers used for importing cargoes" shall refer to containers or similar articles which are not to be sold together with imported goods contained therein, and are reusable by the suppliers in the ordinary course of trade.

With regard to the exempted goods which are re-imported within one year following the date of their exportation or before the date approved by the Ministry of Finance under Article 53 of the Act, the name, brand, specifications, and quantity of such goods and a statement that the goods will be re-imported within a prescribed period of time shall be indicated in the export declaration at the time of applying for exportation of such goods. When applying for importation of such goods, the name, brand, specifications, and quantity of the goods, as well as the original port and date of exportation, the means of transportation and the number of the original export declaration shall all be indicated on the import declaration for Customs verification at the time of re-importation.

In case Goods on which Customs duty shall be levied according to their value and applicable tariffs at the time when the ownership of such goods is being transferred or the use of such goods is being changed as set forth in Article 55, Paragraph 1, of the Act, they shall be new goods, or used or obsolete items which are still usable after having been put to use since their importation.
If the whole or a part of the imported apparatus or materials required for manufacture in accordance with the conditions or usage of duty exemption or reduction are not in use because they have been replaced by other apparatus or materials, the unused portion thereof shall be subject to Customs duty under Article 55, Paragraph 1, of the Act, unless otherwise prescribed in the relevant laws.

For goods subject to Customs duty under Article 55, Paragraph 1, of the Act, the original duty-payer, the present holder, the transferor or transferee of the imported goods shall, within 30 days following the date of change in usage or transfer of ownership, submit an application for payment of import duty to the Customs at the original port of entry or a designated Customs with the following documents attached:
1. The original invoice for such imported goods;
2. The duty memo of Customs duty payment, if the goods were imported under duty reduction;
3. The relevant documents for the granting of duty exemption or duty reduction.
In the absence or in the partial absence of the related required documents as stipulated in the preceding paragraph, Customs shall assess the Customs duty on such goods in accordance with the Act.

The term "imported goods on which duties are paid in installments" as set forth in Article 55, Paragraph 2, of the Act shall denote ones of which duties are permitted to be paid by installments in accordance with laws and regulations.
The provision "the transferee may continue to pay the duties by installments or record them on account" as set forth in Article 55, Paragraph 3, of the Act shall apply only to the cases where the transferee has satisfied the requirement of payment of Customs duty by installment or recording the Customs duty on account; otherwise, the transferee shall pay the outstanding duty in lump sum.
The period of installment payment to be paid continually under preceding paragraph shall denote the period of the outstanding installment(s) originally approved by Customs. Installment(s) due of payable Customs duty shall be paid in lump sum by the transferee.