Enforcement Rules of the Customs Act Article 33
The term "vessel permitted to be dismantled" referred to in Article 49, Paragraph 1, Subparagraph 12, of the Act shall be limited to vessels whose dismantlement has been approved by the Ministry of Transportation and Communications and whose shipping operation records can be evidenced by relevant documents. The time period “engaged in trade for two years” shall count from the date of obtaining the national registry of the Republic of China to the date of filing an application for dismantling with the Ministry of Transportation and Communications.
中文原文 關稅法施行細則第33條
本法第四十九條第一項第十二款所定核准解體船舶，以經交通部核准解體，並有航運紀錄之有關文件者為限；所定營運屆滿二年之計算，自該輪取得我國國籍之日起至向交通部申請解體之日止為準。