Enforcement Rules of the Customs Act Article 25

The scope of the term "a complete set of machinery" referred to in Article 40 of the Act shall be limited to the various mechanical devices and parts as required for assembling the said machinery to an operational condition for production purposes, the equipment to be used directly with the said machinery in the course of operation, and the essential devices and parts or equipment to be used as spares or stand-by subparagraphs during normal operation. Any excessive quantity of mechanical devices, parts, or equipment to be imported along with the complete set of machinery and equipment shall be subject to Customs duty to be assessed according to the appropriate tariff classification covering such additional subparagraphs.Customs shall verify the quantity of essential spare or stand-by mechanical devices, parts, or equipment referred to in the preceding paragraph against the certificate issued by the competent authority.