Article 49.

The following imported articles are exempt from customs duty:
(1) articles imported for use by the President and the Vice President of the Republic of China;
(2) articles imported for official or personal use by diplomatic and consular officials of foreign embassies, legations, and consulates stationed in the Republic of China, and articles imported by other organizations and personnel that are entitled to diplomatic privileges, provided that the foreign governments concerned are extending reciprocal privileges to the Republic of China;
(3) mail pouches imported by diplomatic missions and articles for personal use brought in by government agency officials returning from overseas posts following the expiry of their terms of office;
(4) arms and ammunition, military equipment, vehicles, vessels, aircraft and accessories thereof, and supplies imported solely for military use by military authorities and armed forces;
(5) relief articles imported by or donated to government agencies or public welfare and charity societies engaged in the conduct of relief work;
(6) Articles necessary for educational, research, or experimental purposes imported by public and private schools or other educational or research institutions, compatible with the respective nature of their establishment; athletic equipment and apparatus required by sports organizations for training and participation in international athletic contests; provided that the articles in both categories are finished products;
(7) decoration medals, insignia and other similar articles for use as tokens of commendation conferred by foreign governments or organizations;
(8) official and private documents and similar articles;
(9) advertising matters and samples of no commercial value or with a value no more than the prescribed ceiling;
(10) marine products caught at sea by fishing boats of the Republic of China; or marine products, whose quantities are within the limit prescribed by the Ministry of Finance, caught at sea and shipped back by fishing boats of the Republic of China belonging to a government-approved overseas company invested in by citizens of the Republic of China.
(11) wrecked vessels, aircraft and their respective equipment salvaged from the sea;
(12) vessels registered with the Republic of China, engaged in trade for two years, and permitted to be dismantled on account of overage cause or for any other reasons; however, non fixtures on board these ships such as articles and tools for ships' use, foreign goods’ stocks, bunker coal and oil, shall not be exempt from duty;
(13) fuel and materials used solely on ships, aircraft and other means of transport engaged in international trade; however, in the case of international carriers registered with a foreign government, the granting duty-free privileges is subject to reciprocal treatment by that foreign government to carriers of the Republic of China;
(14) personal effects, carried by passengers for their own use;
(15) petty parcels imported by post with a value no more than the prescribed ceiling;
(16) pharmaceutical products or medical apparatus imported by or donated to government agencies in order to prevent epidemics;
(17) equipment and articles imported by or donated to government agencies for emergency aid, as well as imported equipments, apparatus, disaster rescue animals and goods carried by foreign rescuers for the purpose of emergency or disaster rescue;
(18) articles for personal use brought in by sailors, holding citizenship of the Republic of China and a domestic household registration, returning from foreign countries or disembarking.
(19) The necessary athletic equipment or supplies imported by or donated to government agencies for holding international athletic contests
Except for the goods referred to in the preceding paragraph, the accumulated customs value of the imported goods in the same shipment, if with a value no more than the prescribed ceiling announced by the Ministry of the Finance, shall be exempt from customs duty. However, this prescription is not applicable to frequently-imported goods or such special goods as are prescribed and announced to the public by the Ministry of Finance.
Regulations governing the scope, items, quantities and ceiling of customs exemptions referred to in Subparagraphs 2 to 6, 9, 14, 15, and 18 of Paragraph 1 and the clearance procedures and other required matters concerning the goods listed therein, and the meaning of frequent importation in the proviso to the preceding paragraph, shall be prescribed by the Ministry of Finance.

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