Article 1

These Measures are promulgated pursuant to Article 49, paragraph 3 of the Customs Act. 

Article 2

Military institutions may apply for exemption of duty on the following military goods:

2.1 Military engineering gears and military engineering devises related to combats (including parts), such as weapons, ammunitions, tanks, mobile phone tools and launch and control equipments.

2.2 Military engineering measuring equipments and military engineering measuring devises (including parts), such as all types of engineering machines and materials, measuring devises, river-crossing instruments. 

2.3 Military communication equipments and electronic communication devises related to combats (including parts), such as wireless broadcasting, audio recording, photographing and monitoring equipments.

2.4 Military chemical equipments and chemical, biological and radioactive devises related to combats (including parts).

2.5 Military surgeon equipments and pharmaceutical and health care products (including parts), such as health care products used by all levels of military medical units.

2.6 Military management equipments and group as well individual management tools used by all branches of the military, such as food, clothes, oil and oil transmission equipments.

2.7 Military transportation equipments, such as transports used by all branches of the military (including parts). 

2.8 All models of submarines, aircrafts and accessories thereof, port and airport equipments and site maintenance machine tools. 

2.9 Machine equipments, machine parts and materials directly imported by the military factory for its won use.

2.10 Instruments, physics and chemistry appliances, sample models and articles necessary for teaching or research imported by military schools or military education and research institutions for their own use.

2.11 Devises for political warfare and recreation.

Article 3

In the event that the military institution undertakes purchase in accordance with the Government Procurement Law, the Ministry of National Defense or its authorized agent shall transfer the application to the customs office of the place of importation for exemption of import duties on military goods imported or purchased from export processing zone, science park or bonded factory by the winning bidder, or military goods or prime materials for manufacturing military goods purchased by the outsourced domestic company due to special need. In the event that the purchase of military goods or primary materials for manufacturing military goods is outsourced to a domestic company, the importer shall be the originally outsourced company unless otherwise approved by the Ministry of Defense.

Article 4 

Office appliances, office equipments and ordinary military vehicles imported by the military institution may not be exempted from import duties.

Article 5

If a military institution purchases imported goods whose import duties have already been paid, it may not apply for refund of duties. 

Article 6

In the event that a military institution applies for exemption of import duties on military goods, the Ministry of National Defense or its authorized agent shall submit the customs declaration form detailing the name, quantity, price, purpose of the goods and date as well as place of importation stamped with the seal of the institution together with other required documents to the customs office of the place of importation which shall review the application in accordance with these measures. In the event of an application for exemption of import duties on military goods which are imported by the winning bidder or purchased by the outsourced domestic company as per Article 3, the purchasing military institution shall submit a list of imported goods detailing the name, quantity, price, purpose of the goods and date as well as place of importation stamped with the seal of the institution together with other required documents to the Ministry of National Defense or its authorized agent which shall transfer the application to the customs office of the place of importation to determine whether to grant exemption in accordance with these measures. In respect of any application for exemption on import duties, the Ministry of National Defense or its authorized agent shall strictly review the application to ensure that the purpose and quantity of the goods are necessary for military affairs before it approves and transfers the application.       

Article 7

In the event that a military institution invites bids according to the Government Procurement Law, the winning bidder shall be the importer of the imported military goods and the import declaration form shall clearly state the name of the purchasing military institution and grounds for exemption of import duties. In the event that the military institution discovers that the imported military goods fail to conform to the original application, then it shall submit the case to the customs office of the place of importation.  

Article 8

In the event that a military institution undertakes purchase in accordance with the Government Procurement Law, the purchase agreement shall clearly state that the military goods imported or purchased from export processing zone, science park or bonded factory by the winning bidder are subject to the application for exemption of import duties as per the Customs Act, value-added and non-value-added Business Tax Law and these measures. The bid-winning price shall not include the exempted import duties. The Ministry of National Defense or its authorized agent shall submit the purchase agreement in compliance with the above requirement, or official document or any other document of proof which specifies that the purchase price excludes import duties to the customs office of the place of import for review.  

Article 9

The Ministry of National Defense shall undertake post-importation inspection to ensure that imported military goods exempted from import duties have been used for military purpose only. The customs authority may dispatch personnel to join the above inspection without interfering military secrecy if necessary.

Article 10

These measures shall become effective upon the date of promulgation.

Article 9

The applicant shall commit that all imported relief articles are for the purposes of public welfare and charities in accordance with these measures which will not be privately transferred or used for purposes other than relief, and guarantee that it will not charge receivers of the articles for the use or distribution of the relief articles. In the event of the breach of the above commitment, the applicant shall repay the import duties and be subject to penalties imposed by the relevant laws. 

Article 10

Any juristic person which has imported relief articles as per these measures subsequently uses the articles for other purpose or sells the articles, that juristic person shall repay the import duties or be subject to penalties set out in the Customs Act, the Customs Anti-smuggling Act and other relevant laws, and any future application lodged by the same juristic person for relief articles will not be accepted. 

Article 11

These measures shall take effect on the date of promulgation.