Regulations Governing Duty Exemption of Imported Education and Research Goods Article 11
When Customs has any query regarding the purpose and quantity of imported educational and research goods, it may request in writing that the applying educational or research institution provide explanation or dispatch personnel to undertake on-site inspection if necessary.
中文原文 教育研究用品進口免稅辦法第11條
海關對於免稅進口教育研究用品之用途與數量有疑問時，得函請教育或研究機關提出說明，必要時得派員前往實地查核。