Development of the Cultural and Creative Industries Act Article 28
If the machinery and equipment imported from abroad by a cultural and creative enterprise for its own use are not currently manufactured by local manufacturers as specifically verified by the Ministry of Economic Affairs, they shall be exempted from import duties.
中文原文 文化創意產業發展法第28條
文化創意事業自國外輸入自用之機器、設備，經中央目的事業主管機關證明屬實，並經經濟部專案認定國內尚未製造者，免徵進口稅捐。