Regulations Governing Duty Exemption of Imported Education and Research Goods Article 7
The customs clearance procedures for applying duty exemption on educational and research goods shall be governed by the relevant customs clearance regulations.
中文原文 教育研究用品進口免稅辦法第7條
教育研究用品申請免稅進口，其通關程序應依海關有關進口通關規定辦理。