Act for Promotion of Private Participation in Infrastructure Projects Article 38
Customs duties on the construction machinery and equipment, special transporting vehicles, training facilities, and the required parts/components thereof imported by a private institution or its direct contractor(s) for use in building a major infrastructure may be exempted if the purpose for use of such items is confirmed by the authority-in-charge, and the Ministry of Economic Affairs confirms that such items have not yet been manufactured or supplied domestically.Customs duties on the machinery and equipment, training facilities, and the required parts/components thereof imported by a private institution for use in the operation of a major infrastructure project may be paid in installments one year after the date of the major infrastructure project concerned enters operation, if the purpose for use of such items is confirmed by the authority-in-charge, and the private institution furnishes a guarantee acceptable to the authority.If the authority-in-charge proves that the machinery and equipment imported by a private institution in accordance with Paragraph 1 have been manufactured or supplied domestically, customs duties on such imports may be paid in installments one year after the infrastructure is constructed, with a guarantee acceptable to the authority from the private institution.If, before the customs duties are fully paid, the ownership of any machinery or equipment on which the customs duties is paid in installments in accordance with Paragraphs 2 and 3 is assigned or used for any purpose other than those originally approved, the outstanding customs duties shall be paid in a lump sum within a given time limit in accordance with the Customs Act, however, if such assignment is specially approved by the competent authority, the assignee thereof may continue to pay the outstanding customs duties in installments.The regulations governing exemption from, installment payments of, and supplemental payment of, customs duties under Paragraphs 1 through 3 shall be prescribed by the competent authority.
中文原文 促進民間參與公共建設法第38條
民間機構及其直接承包商進口供其興建重大公共建設使用之營建機器、設備、施工用特殊運輸工具、訓練器材及其所需之零組件，經主辦機關證明屬實，並經經濟部證明在國內尚未製造供應者，免徵進口關稅。
民間機構進口供其經營重大公共建設使用之營運機器、設備、訓練器材及其所需之零組件，經主辦機關證明屬實，其進口關稅得提供適當擔保，於開始營運之日起，一年後分期繳納。
民間機構進口第一項規定之器材，如係國內已製造供應者，經主辦機關證明屬實，其進口關稅得提供適當擔保於完工之日起，一年後分期繳納。
依前二項規定辦理分期繳納關稅之貨物，於稅款繳清前，轉讓或變更原目的以外之用途者，應就未繳清之稅款餘額依關稅法規定，於期限內一次繳清。
但轉讓經主管機關專案核准者，准由受讓人繼續分期繳稅。
第一項至第三項之免稅、分期繳納關稅及補繳辦法，由主管機關定之。
民間機構進口供其經營重大公共建設使用之營運機器、設備、訓練器材及其所需之零組件，經主辦機關證明屬實，其進口關稅得提供適當擔保，於開始營運之日起，一年後分期繳納。
民間機構進口第一項規定之器材，如係國內已製造供應者，經主辦機關證明屬實，其進口關稅得提供適當擔保於完工之日起，一年後分期繳納。
依前二項規定辦理分期繳納關稅之貨物，於稅款繳清前，轉讓或變更原目的以外之用途者，應就未繳清之稅款餘額依關稅法規定，於期限內一次繳清。
但轉讓經主管機關專案核准者，准由受讓人繼續分期繳稅。
第一項至第三項之免稅、分期繳納關稅及補繳辦法，由主管機關定之。