When Educational and research institutions apply for duty exemption on imported educational and research goods, the following procedures shall apply.1. National schools of all levels, and national educational or research institutions shall make application to the Customs office of importation.2. Public and private schools of all levels, educational or research institutions other than those listed in the preceding subparagraph shall make application to the competent authority of the central, municipal, county (city) government, or the competent authority of target enterprises for transferring the application to the Customs office of importation.The following documents shall be attached when making application for duty exemption on imported educational and research goods pursuant to the preceding paragraph:1. Application form for duty exemption on imported educational and research goods (Refer to Attachment One for format).2. List of imported educational and research goods (Refer to Attachment Two for format).