Enforcement Rules of the Customs Act Article 45

With regard to the exempted goods which are re-imported within one year following the date of their exportation or before the date approved by the Ministry of Finance under Article 53 of the Act, the name, brand, specifications, and quantity of such goods and a statement that the goods will be re-imported within a prescribed period of time shall be indicated in the export declaration at the time of applying for exportation of such goods. When applying for importation of such goods, the name, brand, specifications, and quantity of the goods, as well as the original port and date of exportation, the means of transportation and the number of the original export declaration shall all be indicated on the import declaration for Customs verification at the time of re-importation.