Enforcement Rules of the Customs Act Article 36-1
The term "the necessary sports equipment or supplies, which are limited to those used for international sports competitions" referred to in Article 49, Paragraph 1, Subparagraph 19, of the Act shall be limited to those used for competition and certified by the Ministry of Education.
中文原文 關稅法施行細則第36-1條
本法第四十九條第一項第十九款所定國際體育比賽用之必需體育器材或用品，以經教育部證明係供比賽所需為限。