The English Text of Atomic Energy Law of The Republic of China Article 20

All equipment that have to be imported for nuclear research, development, mining, production and protection, as well as for use relating to nuclear power generation shall, according to rules stipulated by the Executive Yuan, be reduced of or exempted from customs duties.
中文原文 原子能法第20條
關於必須進口之原子能研究、發展、開發、生產、防護設備,及原子能發電有關設備,應減免關稅;其辦法由行政院定之。

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