1. In accordance with Regulations Governing Duty Exemption of Imported Education and Research Goods, educational or research institutions referred to herein shall mean:

 (1)Public schools of all levels, public kindergartens, private schools established under Private School Law and private kindergartens that have been duly registered as incorporated foundations.
 (2)Public academic research, social education and vocational training institutions.
 (3)Academic research, social education, and vocational training institutions whose registrations as incorporated foundation have been duly approved by and transferred from the relevant competent     authorities to the Ministry of Finance for recognition.
 (4)Sports groups that participate in international competitions with the approval of the Ministry of Education.
 (5)Government agencies that establish training units in accordance with the organic law for managing and executing relevant professional trainings. Their duty-exempted imported education and research   goods shall only be used by aforementioned training units.

2. The scope of duty exemption for the educational and research goods referred to herein includes:
 (1)Books, audio and video equipment, specimens and models, information and computer media, as well as other relevant necessities necessary for education.
 (2)Instruments and equipment, materials, testing agents, as well as other relevant necessities necessary for research and experiments.

 (3)Machines, devices and tools, as well as instruments necessary for practice and training.

 (4)Collections and apparatus necessary for the maintenance, organization or duplication of the collections.
 (5)Sports equipment necessary for the training and competitions for taking part in international games.
 (6)Medical equipment and facilities utilized for clinical training in teaching hospitals of medical schools.

3. Application procedures:

 When educational and research institutions apply for duty exemption on imported educational and research goods, the following procedures shall apply.
 (1) National schools of all levels, and national educational or research institutions shall make application to the Customs office of importation.
 (2) Public and private schools of all levels, educational or research institutions other than those listed in the preceding subparagraph shall make application to the competent authority of the central,   municipal, county (city) government, or the competent authority of target enterprises for transferring the application to the Customs office of importation.