Regulations for Exemption of Commodity Tax on Goods for Military Use Article 4
The Customs will exempt the commodity tax on goods for military use imported by a military agency, CGA or its contractor who is awarded the contract under the Government Procurement Act when the agency or its contractor submits relevant documentation to apply for the exemption of duty. This provision also applies to publicly-owned enterprises that import goods on behalf of the military.
中文原文 軍用貨品貨物稅免稅辦法第4條
軍事機關、海巡署或其依政府採購法辦理招標之得標廠商進口前條軍用貨品，其貨物稅款，由海關憑申請免徵關稅有關文件一併核免，軍事機關或海巡署委託公營事業進口者亦同。