Customs Act Article 41
With the exception of the machinery which is to be dealt with in accordance with the provisions of the preceding article, any other goods, which are made up of several different components, imported in a disassembled state and packed separately, shall be liable to duty assessed according to the tariff classification applicable to the goods as one complete unit.
中文原文 關稅法第41條
由數種物品組合而成之貨物，拆散、分裝報運進口者，除機器依前條規定辦理外，按整體貨物應列之稅則號別徵稅。