Regulations Governing Exemption from Inspection of Commodities Article 16

When the changes to the intended use of commodities exempted from inspection are required due to special reasons, an applicant shall apply to the original inspection authority approving exemption from inspection for approval.An applicant shall not apply for the changes to the intended use of the commodities exempted from inspection under Subparagraphs 3 and 4, Paragraph 2, Article 3 or Subparagraph 4, Paragraph 1, Article 9 of the Act, except for those of the same type or same classification number which are to be imported for own-use, commercial samples, products for exhibition, or articles for use in research and development or in testing activities and are not for sale and have not been exempted from inspection repeatedly within six months, with their values and quantities complying with the regulations of Article 5, and therefore whose intended use may be changed or inspected by the inspection authority separately.For commodities released through customs clearance with the customs code for exemption from inspection in accordance with Paragraph 2, Article 3, an applicant shall apply to the local inspection authority for the changes in the intended use of the commodities.When the commodity granted exemption from inspection is transferred into circulation in the domestic market, the applicant shall report to the inspection authority for inspection.If the application referred to in Paragraph 1 is rejected or the inspection referred to in the preceding paragraph fails, the applicant shall return the shipment or destroy the commodities under supervision within the time limit given by the original inspection authority approving exemption from inspection.
中文原文 商品免驗辦法第16條
經准予免驗之商品,因特殊原因擬變更用途時,應向原同意免驗機關申請變更用途。
屬第三條第二項第三款、第四款或依本法第九條第一項第四款規定准予免驗之商品,除金額、數量符合第五條且六個月內未重複免驗輸入同型式或同號列非銷售自用品、商業樣品、展覽品或研發測試用物品者,得變更免驗用途,或另向檢驗機關辦理檢驗外,不得變更用途。
依第三條第二項以免驗通關代碼通關者,其變更用途應向所在地轄區檢驗機關申請。
准予免驗之商品,轉為進入國內市場流通者,報驗義務人應向檢驗機關辦理檢驗。
依第一項申請變更用途經否准者或依前項檢驗不合格者,報驗義務人應於原同意免驗機關通知期限內退運或監督銷燬。

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