Enforcement Rules of the Customs Act Article 32
The term "wrecked vessels, aircraft and their respective equipment salvaged from the sea" referred to in Article 49, Paragraph 1, Subparagraph 11, of the Act shall be limited to those specified in the following:1. Irreparable vessels having run aground, been stranded or rendered irreparable by other sea disasters, or aircraft having crashed within the territorial waters of the Republic of China and that have been salvaged from the sea with the approval of the authority for the transportation affairs.2. Dismantled materials from irreparable vessels that have run aground, been stranded or rendered irreparable by other sea disasters or from aircraft that have crashed beyond the territorial waters of the Republic of China, and such vessels or aircraft towed to a port in the Republic of China for dismantling provided that, in either of the above cases, such vessels or aircraft were originally registered in the Republic of China and had been engaged in shipping operations as well as had entry records.Articles, tools, utensils, etc. which were used aboard the salvaged vessels or aircraft but were not fixtures of such vessels or aircraft referred to in the preceding paragraph shall still be subject to the levy of Customs duty according to the Customs Import Tariff.
中文原文 關稅法施行細則第32條
本法第四十九條第一項第十一款所定經撈獲之沉沒船舶、航空器及其器材，以下列各款為限：
一、在我國領海以內觸礁擱淺或因其他海難不能修復之船舶，或因飛行失事沉沒之航空器，經交通主管機關核准打撈者。
二、在領海以外觸礁擱淺或其他海難不能修復之船舶，或因飛行失事沉沒之航空器，屬於我國國籍經參加營運有進口紀錄可查，其拆解材料或拖曳進口解體者。
前項經撈獲之船舶或航空器內不屬船身或機身固定設備之各種船用或機用物品、工具、器皿等，仍依海關進口稅則規定徵稅。
一、在我國領海以內觸礁擱淺或因其他海難不能修復之船舶，或因飛行失事沉沒之航空器，經交通主管機關核准打撈者。
二、在領海以外觸礁擱淺或其他海難不能修復之船舶，或因飛行失事沉沒之航空器，屬於我國國籍經參加營運有進口紀錄可查，其拆解材料或拖曳進口解體者。
前項經撈獲之船舶或航空器內不屬船身或機身固定設備之各種船用或機用物品、工具、器皿等，仍依海關進口稅則規定徵稅。