Fisheries Act Article 58
For fishing vessels, fishing gears, and fisheries materials imported for the purpose of fisheries production, in case that such items are not manufactured domestically or the quantity of those domestically manufactured is insufficient the Customs duty shall be exempted and reduced. Any item imported by a fisheries research institute for fisheries experimental and research purposes shall be exempted from the Customs duty.The Executive Yuan shall decide and promulgate items eligible for exemption or reduction of the Customs duty as referred to in the preceding paragraph and standards thereof.
中文原文 漁業法第58條
進口漁業生產所必需之漁船、漁具及漁業資材，為國內尚未生產或生產不足者，免徵或減徵關稅。
漁業試驗研究機關進口試驗研究所必需之用品，免徵關稅。
前項減免項目及標準，由行政院訂定發布之。
漁業試驗研究機關進口試驗研究所必需之用品，免徵關稅。
前項減免項目及標準，由行政院訂定發布之。