Regulations Governing Duty Exemption of Imported Education and Research Goods Article 6

Educational or research goods shall be imported within six months following the date of the approval of duty exemption, and the approval becomes ineffective after the valid period. However, if the goods fail to be imported within the valid period of duty exemption for any reason, an application for a six-month extension may be made to the Customs office that originally approved the duty exemption prior to the expiration of validity.
中文原文 教育研究用品進口免稅辦法第6條
免稅進口教育研究用品,應於核定免稅之翌日起六個月內進口,逾期失其效力。
但因故未能於核定免稅之有效期限內進口者,得於該免稅有效期限屆滿前逕向原核定免稅之海關申請延期六個月。

English translation for reference only; the Chinese text prevails. Not legal advice.