Customs Act Article 40

In case where a complete set of machinery, together with all essential equipment used directly with the machinery in the production process, has to be imported in an unassembled and disassembled state, packed separately due to excessive size or for any other reasons, such machinery and equipment shall be assessed according to their respective tariff classification to levy duty unless pertinent documents have, prior to importation, been submitted to Customs and approved by Customs in which case duty shall be assessed according to the tariff classification applicable to the complete machinery with equipment as one set.