Regulations Governing Duty Exemption of Goods Imported by Foreign Diplomatic Institutes in the Republic of China and Their Personnel Article 2
Unless otherwise provided in an agreement or a protocol, the application for duty exemption of the goods imported by foreign diplomatic institutes in the Republic of China and their personnel for official or private use shall be governed by the Regulations and based on the principle of reciprocity.
中文原文 駐華外交機構及其人員進口用品免稅辦法第2條
駐華外交機構與人員進口公用或自用物品，請免進口稅捐時，除條約或協定另有規定者外，應本於互惠原則依本辦法之規定辦理。