Enforcement Rules of the Customs Act Article 29

The term "research institutions" referred to in Article 49, Paragraph 1, Subparagraph 6, of the Act shall include the research institutions established by the government or private sector.The term "articles necessary for educational, research or experimental purposes" referred to in Article 49, Paragraph 1, Subparagraph 6, of the Act shall include medical instruments imported by public or private medical colleges or schools for use by their educational hospitals in performing clinical experiments.