Regulations Governing the Duty Exemption of Imported Relief Articles Article 10
A person who has imported the articles by means of the Regulations but not use the articles for the relief purposes or has sold the articles at will, he/she shall pay the duty and receive punishments according to the Customs Act, Customs Anti-smuggling Act, and relevant laws and decrees. In addition, such applicants’ applications for imported relief articles will never be accepted.
中文原文 救濟物資進口免稅辦法第10條
凡利用本辦法進口物資非供救濟用途或擅自變賣者，依關稅法、海關緝私條例及有關法令補稅或處罰，並不再接受該申請人所為進口救濟物資之申請。