Customs Act Article 49
I. The following imported articles are exempt from customs duty:1. Articles imported for use by the President and the Vice President of the Republic of China;2. Articles imported for official or personal use by diplomatic and consular officials of foreign embassies, delegations, and consulates stationed in the Republic of China, and articles imported by other organizations and personnel that are entitled to diplomatic privileges, provided that the foreign governments concerned are extending reciprocal privileges to the Republic of China;3. Mail pouches imported by diplomatic missions and articles for personal use brought in by government agency officials returning from overseas posts following the expiry of their terms of office;4.Arms and ammunition, military equipment, vehicles, vessels, aircraft and accessories thereof, and supplies imported solely for military use by military authorities and armed forces;5.Relief articles imported by or donated to government agencies or public welfare and charity societies engaged in the conduct of relief work;6. Articles necessary for educational, research, or experimental purposes imported by public and private schools or other educational or research institutions, compatible with the respective nature of their establishment; athletic equipment and apparatus required by sports organizations for training and participation in international athletic contests; provided that the articles in both categories are finished products;7. Decoration medals, insignia and other similar articles for use as tokens of commendation conferred by foreign governments or organizations;8.Official and private documents and similar articles;9.Advertising matters and samples of no commercial value or with a value no more than the prescribed ceiling;10. Marine products caught at sea by fishing boats of the Republic of China; or marine products, whose quantities are within the limit prescribed by the MOF, caught at sea and shipped back by fishing boats of the Republic of China belonging to an overseas company invested by citizens of the Republic of China with government approval.11. Wrecked vessels, aircraft and their respective equipment salvaged from the sea;12. Vessels registered with the Republic of China, engaged in trade for two years or more, and permitted to be dismantled on account of overage cause or for any other reasons; however, non-fixtures on board these ships such as articles and tools for ships' use, foreign goods’ stocks, bunker coal and oil, shall not be exempt from duty;13. Fuel and materials used solely on ships, aircraft and other means of transport engaged in international trade; however, in the case of international carriers registered with a foreign government, the granting of duty-free privileges is subject to reciprocal treatment by that foreign government to carriers of the Republic of China;14. Personal effects, carried by passengers for their own use;15. Petty parcels imported by post with a value no more than the prescribed ceiling;16. Pharmaceutical products or medical apparatus imported by or donated to government agencies in order to prevent epidemics;17. Equipment and articles imported by or donated to government agencies for emergency aid, as well as imported equipment, apparatus, disaster rescue animals and goods carried by foreign rescuers for the purpose of emergency or disaster rescue;18. Articles for personal use brought in by sailors, holding citizenship of the Republic of China and a domestic household registration, returning from foreign countries or disembarking.19. The necessary athletic equipment or supplies imported by or donated to government agencies for holding international athletic contestsII. Except for the goods referred to in the preceding paragraph, the accumulated customs value of the imported goods in the same shipment, if with a value no more than the prescribed ceiling announced by the MOF, shall be exempt from customs duty. However, this prescription is not applicable to frequently-imported goods or such special goods as are prescribed and announced to the public by the MOF.III.Regulations governing the scope, items, quantities and ceiling of customs exemptions referred to in Subparagraphs 2 through 6, 9, 14, 15, and 18 of Paragraph 1 and the clearance procedures and other required matters concerning the goods listed therein, and the meaning of frequent importation in the proviso to the preceding paragraph, shall be prescribed by the MOF.
中文原文 關稅法第49條
下列各款進口貨物，免稅：
一、總統、副總統應用物品。
二、駐在中華民國之各國使領館外交官、領事官與其他享有外交待遇之機關及人員，進口之公用或自用物品。
但以各該國對中華民國給予同樣待遇者為限。
三、外交機關進口之外交郵袋、政府派駐國外機構人員任滿調回攜帶自用物品。
四、軍事機關、部隊進口之軍用武器、裝備、車輛、艦艇、航空器與其附屬品，及專供軍用之物資。
五、辦理救濟事業之政府機構、公益、慈善團體進口或受贈之救濟物資。
六、公私立各級學校、教育或研究機關，依其設立性質，進口用於教育、研究或實驗之必需品與參加國際比賽之體育團體訓練及比賽用之必需體育器材。
但以成品為限。
七、外國政府或機關、團體贈送之勳章、徽章及其類似之獎品。
八、公私文件及其類似物品。
九、廣告品及貨樣，無商業價值或其價值在限額以下者。
十、中華民國漁船在海外捕獲之水產品；或經政府核准由中華民國人民前往國外投資國外公司，以其所屬原為中華民國漁船在海外捕獲之水產品運回數量合於財政部規定者。
十一、經撈獲之沈沒船舶、航空器及其器材。
十二、經營貿易屆滿二年之中華民國船舶，因逾齡或其他原因，核准解體者。
但不屬船身固定設備之各種船用物品、工具、備用之外貨、存煤、存油等，不包括在內。
十三、經營國際貿易之船舶、航空器或其他運輸工具專用之燃料、物料。
但外國籍者，以各該國對中華民國給予同樣待遇者為限。
十四、旅客攜帶之自用行李、物品。
十五、進口之郵包物品數量零星在限額以下者。
十六、政府機關自行進口或受贈防疫用之藥品或醫療器材。
十七、政府機關為緊急救難自行進口或受贈之器材與物品及外國救難隊人員為緊急救難攜帶進口之裝備、器材、救難動物與用品。
十八、中華民國籍船員在國內設有戶籍者，自國外回航或調岸攜帶之自用行李物品。
十九、政府機關為舉辦國際體育比賽自行進口或受贈之比賽用必需體育器材或用品。
前項貨物以外之進口貨物，其同批完稅價格合併計算在財政部公告之限額以下者，免稅。
但進口次數頻繁或經財政部公告之特定貨物，不適用之。
第一項第二款至第六款、第九款、第十四款、第十五款與第十八款所定之免稅範圍、品目、數量、限額、通關程序及其他應遵行事項之辦法、前項但書進口次數頻繁之認定，由財政部定之。
一、總統、副總統應用物品。
二、駐在中華民國之各國使領館外交官、領事官與其他享有外交待遇之機關及人員，進口之公用或自用物品。
但以各該國對中華民國給予同樣待遇者為限。
三、外交機關進口之外交郵袋、政府派駐國外機構人員任滿調回攜帶自用物品。
四、軍事機關、部隊進口之軍用武器、裝備、車輛、艦艇、航空器與其附屬品，及專供軍用之物資。
五、辦理救濟事業之政府機構、公益、慈善團體進口或受贈之救濟物資。
六、公私立各級學校、教育或研究機關，依其設立性質，進口用於教育、研究或實驗之必需品與參加國際比賽之體育團體訓練及比賽用之必需體育器材。
但以成品為限。
七、外國政府或機關、團體贈送之勳章、徽章及其類似之獎品。
八、公私文件及其類似物品。
九、廣告品及貨樣，無商業價值或其價值在限額以下者。
十、中華民國漁船在海外捕獲之水產品；或經政府核准由中華民國人民前往國外投資國外公司，以其所屬原為中華民國漁船在海外捕獲之水產品運回數量合於財政部規定者。
十一、經撈獲之沈沒船舶、航空器及其器材。
十二、經營貿易屆滿二年之中華民國船舶，因逾齡或其他原因，核准解體者。
但不屬船身固定設備之各種船用物品、工具、備用之外貨、存煤、存油等，不包括在內。
十三、經營國際貿易之船舶、航空器或其他運輸工具專用之燃料、物料。
但外國籍者，以各該國對中華民國給予同樣待遇者為限。
十四、旅客攜帶之自用行李、物品。
十五、進口之郵包物品數量零星在限額以下者。
十六、政府機關自行進口或受贈防疫用之藥品或醫療器材。
十七、政府機關為緊急救難自行進口或受贈之器材與物品及外國救難隊人員為緊急救難攜帶進口之裝備、器材、救難動物與用品。
十八、中華民國籍船員在國內設有戶籍者，自國外回航或調岸攜帶之自用行李物品。
十九、政府機關為舉辦國際體育比賽自行進口或受贈之比賽用必需體育器材或用品。
前項貨物以外之進口貨物，其同批完稅價格合併計算在財政部公告之限額以下者，免稅。
但進口次數頻繁或經財政部公告之特定貨物，不適用之。
第一項第二款至第六款、第九款、第十四款、第十五款與第十八款所定之免稅範圍、品目、數量、限額、通關程序及其他應遵行事項之辦法、前項但書進口次數頻繁之認定，由財政部定之。