Petroleum Administration Act Article 56

The Act does not apply to the import and security stockpiling of oil or the set up of oil filling or storage facilitates and their management by military establishments for national defense purposes.
中文原文 石油管理法第56條
軍事機關為國防需要而輸入石油、儲備安全儲油、設置自用加儲油設施及其管理事項,不適用本法規定。

English translation for reference only; the Chinese text prevails. Not legal advice.