Enforcement Rules of the Customs Act Article 21
An applicant, filing to import Customs office for assessment of Customs duty on imported goods based on rental or royalty in accordance with Article 38, Paragraph 1, of the Act, shall declare the Customs value of the goods and the rental or royalty payable respectively, and thereto, the lease agreement and the following documents attached to the application:1. A duplicate of the patent certificate or evidential document issued by the patent authority of the government of exporting country, in case the patent right is not transferable.2. A manual or relevant documents containing detailed description of functional characteristics of the imported goods, in case the ownership of the goods is not transferable on account of trade secret.3. A letter of special approval granted by the Ministry of Finance for particular reasons.
中文原文 關稅法施行細則第21條
申報進口依本法第三十八條第一項規定按租賃費或使用費課稅之貨物，除應將貨物本身之完稅價格及其租賃費或使用費分別報明外，並應檢附合約書及下列各款有關文件，以書面向進口地海關申請之：
一、基於專利權不能轉讓者，應檢附出口國政府主管專利業務機關簽發之專利證書或證明文件副本。
二、基於製造上之秘密不能轉讓者，應檢附該項貨物在功效上特點之詳細說明書或有關文件。
三、基於特殊原因經專案核准者，應檢附財政部專案核准文件。
一、基於專利權不能轉讓者，應檢附出口國政府主管專利業務機關簽發之專利證書或證明文件副本。
二、基於製造上之秘密不能轉讓者，應檢附該項貨物在功效上特點之詳細說明書或有關文件。
三、基於特殊原因經專案核准者，應檢附財政部專案核准文件。