Enforcement Rules of the Customs Act Article 36
The term “equipment, apparatus, disaster rescue animals and goods carried by foreign rescuers for the purpose of emergency or disaster rescue” referred to in Article 49, Paragraph 1, Subparagraph 17, of the Act shall be examined by Customs with the substantiating documents issued by the government agency importing those goods or by the donated government agency, or substantiating documents issued by the government agency receiving the assistance of the foreign rescuers.
中文原文 關稅法施行細則第36條
本法第四十九條第一項第十七款規定免稅之器材與物品及外國救難隊人員為緊急救難攜帶進口之裝備、器材、救難動物與用品，由海關驗憑自行進口或受贈之政府機關出具之證明文件，或接受外國救難援助之政府機關出具之證明文件辦理之。