Regulations Governing Duty Exemption of Goods Imported by Foreign Diplomatic Institutes in the Republic of China and Their Personnel Article 5
“The goods for private use” in the Regulations is defined as the clothes, household goods, and daily necessities used by the personnel of the foreign diplomatic institutes in the Republic of China and their dependants living with them.The goods for private use in the preceding Paragraph are limited to a reasonable quantity. However, except that the importation is approved as a special case, the quantity of the refrigerator, piano, LCD TV, plasma TV, and movie player is limited to one separately per household.“The dependants” in Paragraph 1 is defined as spouse, parents, and minor children.
中文原文 駐華外交機構及其人員進口用品免稅辦法第5條
本辦法所稱之自用物品，係指駐華外交機構人員及其隨在任所眷屬之自用衣物、家庭用具及日常生活必需品。
前項自用物品以合理必需數量為限。
但電冰箱、鋼琴、液晶或電漿電視機、電影放映機等用具，除因特殊需要，經獲特准進口者外，每戶以一具為限。
第一項所稱眷屬係指配偶、父母及未成年子女。
前項自用物品以合理必需數量為限。
但電冰箱、鋼琴、液晶或電漿電視機、電影放映機等用具，除因特殊需要，經獲特准進口者外，每戶以一具為限。
第一項所稱眷屬係指配偶、父母及未成年子女。