Regulations Governing Duty Exemption of Imported Education and Research Goods Article 10
All educational and research goods imported duty exemption shall only be used by an educational or research institution for education, research, experiments, practice or international competition or training. The above goods may not be transferred and the use thereof may not be altered without an application being made to the Customs office of importation for payment of duty.
中文原文 教育研究用品進口免稅辦法第10條
教育或研究機關所有免稅進口之教育研究用品，必須確供各該教育或研究機關本身在教育、研究、實驗、實習或國際比賽、訓練等目的使用；非經向原進口地海關申請補稅不得轉讓或變更用途。