Foreign Exchange Control Act Article 15

In the case of the following imports, the application may be made to the Ministry of Finance for approval of exemption from foreign exchange settlement:1. Relief goods and materials from abroad;2. Goods bought by the government with foreign loans;3. Foreign donations received by the school, educational, research, or training institutions, or agencies for teaching or research purposes;4. Foreign donations received by a charity or organization for relief purposes;5.Carry-on or personal effects of passengers and service personnel of a transportation vehicle.
中文原文 管理外匯條例第15條
左列國外輸入貨品,應向財政部申請核明免結匯報運進口:
一、國外援助物資。
二、政府以國外貸款購入之貨品。
三、學校及教育、研究、訓練機關接受國外捐贈,供教學或研究用途之貨品。
四、慈善機關、團體接受國外捐贈供救濟用途之貨品。
五、出入國境之旅客及在交通工具服務之人員,隨身攜帶行李或自用貨品。

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