Mining Act Article 74
Any machinery, equipment, or material used solely for offshore petroleum and natural gas exploration or drilling shall be exempted from import duty.The categories of such machinery, equipment, and materials under preceding Paragraph shall be jointly determined by the competent authority and the Ministry of Finance.
中文原文 礦業法第74條
凡專用於海域石油礦、天然氣礦探勘或開採之機器、設備及材料，免徵進口關稅。
前項機器、設備及材料之類別，由主管機關會同財政部定之。
前項機器、設備及材料之類別，由主管機關會同財政部定之。