Enforcement Rules of the Customs Act Article 28
The imported articles exempt from Customs duty under Article 49, Paragraph 1, Subparagraph 1, of the Act shall be verified by Customs against the evidential documents issued by the relevant units of the Office of the President or based upon the order of the Ministry of Finance.
中文原文 關稅法施行細則第28條
本法第四十九條第一項第一款規定之免稅貨物，由海關驗憑總統府有關單位之證明文件或根據財政部命令辦理之。