Renewable Energy Development Act Article 16

Where the use of construction or operation machineries, equipment, special means of transport for construction use, training materials, and such required components imported by corporate legal persons for the construction or operation of renewable energy power generation equipment is verified by the central competent authority for said purpose and they are not domestically manufactured or supplied, import tariffs shall be exempted.If the devices imported by corporate legal persons mentioned in the preceding paragraph are already domestically manufactured or supplied, after the central competent authority proves the veracity of its use, with adequate guarantee, such import tariffs may be paid in instalments after one year, beginning from the date of completion of the project.Where the use of renewable energy power generation equipment for self-use imported by natural persons is verified by the central competent authority for said purpose, and it is not domestically manufactured or supplied yet, import tariffs shall be exempted. In cases where the imported goods are exempt from import tariffs or there is payment of such tariffs by instalments per the three preceding paragraphs, Article 55 of the Customs Act shall apply when a transfer of ownership or a change in use occurs. Regulations governing tariff exemption or payment in instalments referred to in Paragraphs 1 to 3 shall be prescribed by the Ministry of Finance in consultation with the relevant authorities. Regulations governing the application procedures for evidentiary documents and the range of items and compliance matters for natural persons’ self-use of renewable energy power generation equipment shall be prescribed by the central competent authority in consultation with the relevant authorities.