Statute for Encouragement of Private Participation in Transportation Infrastructure Projects Article 30
The machinery, equipment, special transporting vehicles, training apparatus and the required parts/components thereof which are imported by a private entity encouraged under this Statute for use in building the transportation infrastructure projects concerned shall be exempted from customs duties; provided that the purpose of use of such items is confirmed by MOTC, and it is certified by MOEA that such items have not yet been manufactured and supplied domestically.For the machinery, equipment, training apparatus, electric multiple unit, high-speed railway cars and the required parts/components thereof which are imported by a private entity encouraged under this Statute for use in the operation of the transportation infrastructure project concerned as confirmed by MOTC with proper tax guarantees for installment payments of the customs duties leviable thereon after expiry of one year from the commencement date of business operation of the the transportation infrastructure project concerned.In case the items referred to in Paragraph 1 imported by a private entity encouraged under this Statute have been manufactured or supplied domestically and such fact has been confirmed by MOTC, proper tax guarantees may be furnished for installment payment of the customs duties leviable thereon after expiry of one year from the completion date of the transportation infrastructure project concerned.For cases eligible for installment payments of customs duties pursuant to Paragraphs 2 and 3, if the items so imported are used for purposes other than those originally approved prior to the full payments of customs duties due, the installment payment schedule originally approved shall be abolishment, and the outstanding customs duties shall be collected. In addition thereto, the case shall be dealt with in accordance with the provisions of Article 51 of the Customs Law.Regulations governing exemption and installment payments of customs duties referred to in the Paragraphs 1 through 3 shall be determined by MOF through consultation with MOTC.
中文原文 獎勵民間參與交通建設條例第30條
本條例所獎勵之民間機構，進口供其興建交通建設使用之營建機器、設備、施工用特殊運輸工具、訓練器材及其所需之零組件，經交通部證明屬實，並經經濟部證明在國內尚未製造供應者，免徵進口關稅。
本條例所獎勵之民間機構，進口供其經營交通建設使用之營運機器、設備、訓練器材、電聯車、高速鐵路車輛及其所需之零組件，經交通部證明屬實，其進口關稅得提供適當擔保，於開始營運之日起，一年後分期繳納。
本條例所獎勵之民間機構，進口第一項規定之器材，如係國內已製造供應者，經交通部證明屬實，其進口關稅得提供適當擔保，於完工之日起，一年後分期繳納。
依第二項及第三項規定辦理分期繳納關稅案件，於稅款繳清前，變更原目的以外之用途者，廢止原核定之分期繳納期限，追繳關稅，並依關稅法第五十一條之規定辦理。
第一項至第三項之免徵及分期繳納關稅辦法，由財政部會商交通部定之。
本條例所獎勵之民間機構，進口供其經營交通建設使用之營運機器、設備、訓練器材、電聯車、高速鐵路車輛及其所需之零組件，經交通部證明屬實，其進口關稅得提供適當擔保，於開始營運之日起，一年後分期繳納。
本條例所獎勵之民間機構，進口第一項規定之器材，如係國內已製造供應者，經交通部證明屬實，其進口關稅得提供適當擔保，於完工之日起，一年後分期繳納。
依第二項及第三項規定辦理分期繳納關稅案件，於稅款繳清前，變更原目的以外之用途者，廢止原核定之分期繳納期限，追繳關稅，並依關稅法第五十一條之規定辦理。
第一項至第三項之免徵及分期繳納關稅辦法，由財政部會商交通部定之。