Regulations Governing the Export and Import of Strategic High-tech Commodities Article 14

An importer importing strategic high-tech commodities shall effect the importation thereof in accordance with the contents set forth in the International Import Certificate or Written Assurance Certificate, and unless prior permission has been obtained from the original certifying authority (agency), no substitution of the importer nor re-routing of the commodities to a third country or any territory other than the Republic of China may be made before such commodities clear customs and are imported into the Republic of China.Where the commodities referred to in the preceding Paragraph are transferred to a transferee or sold to a domestic purchaser after being imported, such transfer or sale shall be effected strictly in accordance with the terms and conditions previously made with respect to purchasing and importing such commodities. If the importer needs to change the declaration of original end uses and end users of the International Import Certificate or Written Assurance Certificate, the importer shall obtain permission from the original certifying authority (agency) and submit the approved documents issued by the government of the original exporting country or the original exporter. Moreover, the importer or transferor/seller shall notify, in writing, the buyer or transferee of such terms and conditions and the required time period the related documents should be retained.