(1) Customs duties may be reduced or exempted on any of the following imported goods:
1. Goods prescribed by Ordinance of the Ministry of Economy and Finance and used by State agencies, local governments and other institutions prescribed by Ordinance of the Ministry of Economy and Finance for the purposes of scientific research, education, experiments and practices;
2. Goods prescribed by Ordinance of the Ministry of Economy and Finance among goods used by schools, public medical institutes, public vocational training institutes, museums and other organizations prescribed by Ordinance of the Ministry of Economy and Finance as equivalent thereto for the purposes of academic research, education, training, experiments and practices and scientific and technological research;
3. Goods donated by foreign countries to be used by the institutes referred to in subparagraph 2 for the purposes of scientific research, education, training, experiments and practices, and scientific and technological research: Provided, That goods prescribed by Ordinance of the Ministry of Economy and Finance shall be excluded herefrom;
4. Goods prescribed by Ordinance of the Ministry of Economy and Finance and imported by a person prescribed by Ordinance of the Ministry of Economy and Finance for the purposes of the research and development of the industrial technology.
(2) If customs duties are reduced or exempted in accordance with paragraph (1), the reduction and exemption rate thereof shall be prescribed by Ordinance of the Ministry of Economy and Finance.[This Article Wholly Amended on Dec. 30, 2010][Title Amended on Dec. 22, 2020]