Regulations Governing the Duty Exemption of Imported Relief Articles Article 2
The term “relief articles” in the Regulations is defined as the articles imported by or donated to government agencies or public welfare and charity societies engaged in relief services (hereunder referred to as “the applicant”). The scopes are listed as follows:1. Gratuitous donation of clothes, shoes, quilts, mattresses, food provisions, medicine and other necessary daily commodities for the economically disadvantaged.2. The medical devices, originally-equipped ambulances, and originally- equipped medical tour vehicles necessary for engaging in free volunteer medical consultation.3. Apparatuses for disability rehabilitation, machines, and tools to produce apparatuses for invalids, and devices to train the skills of the disabled.4. Gratuitous machines, tools, materials, seeds, livestock, poultry, etc., for assisting the economically disadvantaged in earning their livelihood.5. The articles, such as food supplies, medical medicine and apparatuses, engineering machinery, tools (machines) and equipment, and machines and medicaments used for environment cleaning and sterilization, necessary for disaster relief and reconstruction in a disaster area.The Regulations are not applicable to the articles for the applicant’s own use or for the use other than relief purpose.The purposes for the relief articles in the Regulations shall be limited to gratuitous help provided for old, weak, the economically disadvantaged, or disabled people, or for the purpose of emergent disaster relief.The term “public welfare and charity societies” in the Regulations is defined as the domestic legal person that has been established according to the laws or governmental approvals to engage in public welfare or charity relief without any compensation.The scopes of the duty exemption set up in the Regulations are the exemption of the necessary duty leviable on relief articles imported from abroad.
中文原文 救濟物資進口免稅辦法第2條
本辦法所稱之救濟物資，指辦理救濟事業之政府機構或公益、慈善團體（以下簡稱申請人）進口或受贈之物資，其範圍如下：
一、無償捐贈經濟弱勢者之衣鞋、被褥、糧食、藥品及其他日用必需品。
二、辦理免費義診所必需之醫療器材、原裝備救護車、原裝備醫療巡迴車。
三、幫助身心障礙者重建之器材、製造器材之機具及訓練身心障礙者技能之器具。
四、無償協助經濟弱勢者謀取生計之機具、材料、種籽及家畜、家禽等。
五、供災區救災與重建所需之民生物資、醫療藥品及器材、工程機械與器（機）具及設備、環境清理消毒所用機具及藥劑等物品。
申請人本身自用之物資或非供救濟用途之物資，不適用本辦法。
本辦法救濟物資之用途，以供無償救助老弱、經濟弱勢與身心障礙者及緊急災害之用為限。
本辦法所稱之公益、慈善團體，指國內依法成立或經政府核准設立，以辦理公益、慈善救濟為職志而不求報償之法人。
本辦法所定之免稅範圍，為免徵救濟物資自國外進口所需之進口稅費。
一、無償捐贈經濟弱勢者之衣鞋、被褥、糧食、藥品及其他日用必需品。
二、辦理免費義診所必需之醫療器材、原裝備救護車、原裝備醫療巡迴車。
三、幫助身心障礙者重建之器材、製造器材之機具及訓練身心障礙者技能之器具。
四、無償協助經濟弱勢者謀取生計之機具、材料、種籽及家畜、家禽等。
五、供災區救災與重建所需之民生物資、醫療藥品及器材、工程機械與器（機）具及設備、環境清理消毒所用機具及藥劑等物品。
申請人本身自用之物資或非供救濟用途之物資，不適用本辦法。
本辦法救濟物資之用途，以供無償救助老弱、經濟弱勢與身心障礙者及緊急災害之用為限。
本辦法所稱之公益、慈善團體，指國內依法成立或經政府核准設立，以辦理公益、慈善救濟為職志而不求報償之法人。
本辦法所定之免稅範圍，為免徵救濟物資自國外進口所需之進口稅費。