Regulations Governing the Duty Exemption of Imported Relief Articles Article 8
If the duty-exempted imported relief articles are to be distributed, the original articles shall be distributed to the relief targets for free. If it is inconvenient to distribute the original articles to the relief targets, the applicant may apply to the Ministry of Health and Welfare for consulting the Ministry of Finance for the approval of selling the articles publicly, and then distribute the cash or buy suitable clothes/foods for distribution. However, the applicant shall file the list in accordance with Article 6 after completion.
中文原文 救濟物資進口免稅辦法第8條
免稅進口之救濟物資，如係發放，應以原物無償發放救濟對象，倘以原物發放救濟對象不便時，得申請衛生福利部洽商財政部同意公開標售變價，以現金或另購適用之衣物食品發放，仍應依第六條之規定於事畢列冊報備。