Regulations Governing Duty Exemption of Imported Education and Research Goods Article 2-1
Relevant competent authorities herein shall refer to the following:1. For the agency belonging to the administrative system, its competent authority is its superior agency.2. For the nonprofit international school described in Article 2, Subparagraph 2, its competent authority is the agency that gives approval to its registration.3. For the incorporated foundation referred to in Article 2, Subparagraph 4, its competent authority is the agency that gives approval to its registration or the legally authorized agency.4. For the sports group referred to in Article 2, Subparagraph 5, its competent authority is the Ministry of Education.
中文原文 教育研究用品進口免稅辦法第2-1條
本辦法所定主管機關，認定原則如下：
一、屬行政體系之機關者，以其上級機關為其主管機關。
二、屬前條第二款所定之非營利外僑學校者，以核准設立之機關為其主管機關。
三、屬前條第四款所定之財團法人者，以核准設立之機關或法定主管機關為其主管機關。
四、屬前條第五款所定之體育團體者，以教育部為其主管機關。
一、屬行政體系之機關者，以其上級機關為其主管機關。
二、屬前條第二款所定之非營利外僑學校者，以核准設立之機關為其主管機關。
三、屬前條第四款所定之財團法人者，以核准設立之機關或法定主管機關為其主管機關。
四、屬前條第五款所定之體育團體者，以教育部為其主管機關。