Enforcement Rules of the Customs Act Article 44

The terms in Article 52, Paragraph 1, of the Act shall be defined as the following:1. The term "samples" shall refer to samples with a total value exceeding the maximum value prescribed under Article 49, Paragraph 1, Subparagraph 9, of the Act.2. The term "articles for scientific research" and "articles for experiments" shall refer to articles imported for use in scientific research and experimentation by individuals, factories, or research institutions having research and experiment equipment and verified by Customs with the relevant documents submitted by the importers.3. The term "articles for exhibition" shall refer to articles imported for display in public at an exhibition and verified by Customs with the relevant documents submitted by the importers.4. The term "costumes and paraphernalia of entertainment troupes" shall refer to equipment and apparatus in a reasonable quantity as required for performance or contest by entertainment and musical troupes or athletic groups or individuals.5. The term "cinematographic equipment and supplies for making movies and/or television films" shall refer to cinematographic equipment and supplies brought in by individuals or groups for use in taking or producing motion pictures or television films.6. The term "instruments and tools needed for installation and repair of machines" shall refer to instruments and tools which are essential for suppliers to install and repair specific machines in accordance with the supply contracts.7. The term "containers used for importing cargoes" shall refer to containers or similar articles which are not to be sold together with imported goods contained therein, and are reusable by the suppliers in the ordinary course of trade.