Regulations Governing Duty Exemption of Imported Education and Research Goods Article 5

When applying for duty exemption on research or educational goods, the importer shall be the research or educational institution. However, if, for any specific reasons, a domestic company is entrusted with importing for the institution, and this has been approved by the competent authority or the competent authority of the target enterprise after reviewing the justifications submitted by the institution, or if the goods are purchased in accordance with the Government Procurement Act, the domestic agent or the winner bidder may act as the importer of record. The name of the educational or research institution originally making application shall be specified in the Import Declaration. The imported goods shall be directly delivered to the educational or research institution originally making application after importation.When an educational or research institution purchases educational or research goods in accordance with the Government Procurement Act, and applies for duty exemption pursuant to the preceding article, it shall submit official documents or other documentary proof stating that the import duty is excluded in the purchase price for Customs to review.