Regulations Governing Duty Exemption of Imported Education and Research Goods Article 2
Educational or research institutions referred to herein shall mean:1. Public schools of all levels, public kindergartens, private schools established under Private School Law and private kindergartens that have been duly registered as incorporated foundations.2. Nonprofit international schools that have been registered and have started enrollment.3. Public academic research, social education and vocational training institutions.4. Academic research, social education, and vocational training institutions whose registrations as incorporated foundation have been duly approved by and transferred from the relevant competent authorities to the Ministry of Finance for recognition.5. Sports groups that participate in international competitions with the approval of the Ministry of Education.6. Government agencies that establish training units in accordance with the organic law for managing and executing relevant professional trainings. Their duty-exempted imported education and research goods shall only be used by aforementioned training units.
中文原文 教育研究用品進口免稅辦法第2條
本辦法所定教育或研究機關，範圍如下：
一、各級公立學校及幼兒園、依私立學校法設立之私立學校及完成財團法人登記之私立幼兒園。
二、已立案並辦理招生之非營利外僑學校。
三、公立學術研究、社會教育及職業訓練機構。
四、完成財團法人登記，並經其主管機關核轉財政部認定之學術研究、社會教育及職業訓練機構。
五、經教育部核准參加國際比賽之體育團體。
六、依組織法據應設訓練單位辦理與職掌相關專業訓練之政府機關，且其免稅進口之教育研究用品，確供該訓練單位使用者。
一、各級公立學校及幼兒園、依私立學校法設立之私立學校及完成財團法人登記之私立幼兒園。
二、已立案並辦理招生之非營利外僑學校。
三、公立學術研究、社會教育及職業訓練機構。
四、完成財團法人登記，並經其主管機關核轉財政部認定之學術研究、社會教育及職業訓練機構。
五、經教育部核准參加國際比賽之體育團體。
六、依組織法據應設訓練單位辦理與職掌相關專業訓練之政府機關，且其免稅進口之教育研究用品，確供該訓練單位使用者。