Regulations Governing Duty Exemption of Imported Education and Research Goods Article 3
The scope of duty exemption for the educational and research goods referred to herein includes:1. Books, audio and video equipment, specimens and models, information and computer media, as well as other relevant necessities necessary for education.2. Instruments and equipment, materials, testing agents, as well as other relevant necessities necessary for research and experiments.3. Machines, devices and tools, as well as instruments necessary for practice and training.4. Collections and apparatus necessary for the maintenance, organization or duplication of the collections.5. Sports equipment necessary for the training and competitions for taking part in international games.6. Medical equipment and facilities utilized for clinical training in teaching hospitals of medical schools.The educational and research goods prescribed in the preceding paragraph are limited to finished products.
中文原文 教育研究用品進口免稅辦法第3條
本辦法所稱教育研究用品之免稅品目如下：
一、教育需用之圖書、視聽器材、標本模型、資訊及電腦媒體及其相關之必需品。
二、研究及實驗需用之儀器設備、材料、試藥及其相關之必需品。
三、實習及訓練需用之機具、器材。
四、收藏品及用於保存、整理或複製收藏品所必需之用具。
五、參加國際比賽之訓練及比賽用必需體育器材。
六、醫學院附設教學醫院用於臨床醫學實習之醫療儀器設備。
前項教育研究用品以所使用之最後成品為限。
一、教育需用之圖書、視聽器材、標本模型、資訊及電腦媒體及其相關之必需品。
二、研究及實驗需用之儀器設備、材料、試藥及其相關之必需品。
三、實習及訓練需用之機具、器材。
四、收藏品及用於保存、整理或複製收藏品所必需之用具。
五、參加國際比賽之訓練及比賽用必需體育器材。
六、醫學院附設教學醫院用於臨床醫學實習之醫療儀器設備。
前項教育研究用品以所使用之最後成品為限。