Related Laws and Regulations for Post-Typhoon Morakot Reconstruction
－Customs
Laws or Regulations
Customs Act
Content
Article 49
The following imported articles are exempt from customs duty:
relief articles imported by or donated to government agencies
or public welfare and charity societies engaged in the conduct
of relief work（Article 49, paragraph 1, subparagraph 5）
pharmaceutical products or medical apparatus imported by or
donated to government agencies in order to prevent epidemics
(Article 49, paragraph 1, subparagraph 16)
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（Article 49, paragraph 1, subparagraph 17）
Article 71
To cope with special domestic and/or international economic
situations, to adjust the supply of goods, and to provide
industries with appropriate operational conditions, customs
duties or tariff quotas imposed on imported goods may be
adjusted up or down within the range of fifty percent of the tariff
rate or quota quantity prescribed in the Customs Imports Tariff
Schedule; nevertheless, in case that the imported goods are in
the category of staple commodity and the goods’ prices have
fluctuated enormously, the range may be extended to one
hundred percent. The time period applicable to the tariff rate or
quota quantity adjustment shall not exceed one year.
The categories of goods subject to the adjustment of tariff rate
or quantity referred in the preceding paragraph, the range of
actual adjustment, and the dates for commencing and
terminating such adjustment shall be drawn up by the Ministry
of Finance in conjunction with other related competent
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authorities, and be submitted to the Executive Yuan for
approval.
Enforcement Rules
Article 35
of the Customs Act
The term "pharmaceutical products or medical apparatus
imported for prevention of epidemics" referred to in Article 49,
Paragraph 1, Subparagraph 16, of the Act shall be limited to
those used for prevention of epidemics and certified by the
authority in charge of pharmaceutical products or medical
apparatus.
Article 36
The term “equipment, apparatus, disaster rescue animals and
goods carried by foreign rescuers for the purpose of emergency
or disaster rescue” referred to in Article 49, Paragraph 1,
Subparagraph 17, of the Act shall be examined by Customs
with the substantiating documents issued by the government
agency importing those goods or by the donated government
agency, or substantiating documents issued by the government
agency receiving the assistance of the foreign rescuers.
Regulations
Article 2
Governing the Duty
The relief goods herein refer to goods imported by or donated
Exemption of
to government agencies or public welfare and charity
Imported Relief
organizations (hereinafter referred to as “the applicant”)
Articles
engaged in the conduct of relief work, and the scope thereof is
as follows:
1. apparel and footwear, quilts, foodstuffs, drugs and other daily
necessities donated without compensation;
2. medical equipment, originally equipped ambulances and
mobile clinic vehicles necessary for free clinics;
3. rehabilitation equipment for the disabled, machines and tools
for manufacturing disability equipment, apparatus for skill
training of the disabled;
4. machines and tools, materials, seeds, livestock and poultry
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etc. for assisting the poor without compensation in earning
livelihood.
These Regulations apply neither to goods to be used by the
applicant nor to goods for relief purpose.
The relief goods under these Regulations shall be used for
emergency disasters or assisting the elderly, weak, poor, sick
and disabled without compensation.
The public welfare and charity organizations referred to in these
Regulations shall mean domestic juridical persons duly
established in accordance with laws or approved by the
government to conduct public relief or charity work not
expecting reward.
The scope of duty exemption under these Regulations includes
only the import duties arising from the importation of relief
goods from overseas.
Article 3
An applicant applying for duty exemption shall submit the
application form together with four copies of each of the
following documents to the Ministry of the Interior for review,
and the documents will then be referred to the Ministry of
Finance for approval.
1. duplicates of documents pertaining to the donation or import
permits in the case of purchase;
2. lists of relief goods;
3. distribution plans of relief goods;
4. letter of commitment.
Article 4
The Ministry of the Interior shall strictly review the application
for duty exemption of relief goods, and specify in the notice of
referral that the applicant and the purpose of the relief goods
comply with these Regulations.
The notice of referral in the preceding paragraph shall be
produced in four copies stamped with the seal of the Ministry of
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the Interior before being submitted to the Ministry of Finance for
approval.
Article 5
The Ministry of Finance, after approving duty exemption of
imported relief goods, shall remark with “duty exemption
approved” and seal on the original notice of referral, and shall
send one copy to the Ministry of the Interior for recordation, one
copy to the applicant, and one copy to Customs together with
the attachments.
The permit for duty exemption in the preceding paragraph is
valid for three months following the date of issuance of the
permit by the Ministry of Finance. The permit becomes invalid
after the period expires.
Article 6
The applicant shall request the relevant authority of the local
government
to
dispatch
personnel
to
oversee
the
commencement of use or distribution of the relief goods exempt
from import duties.
If the relief goods indicated in the preceding paragraph are to
be distributed, the distribution shall be completed within one
year following the date of release of the goods by Customs, and
a list of recipients, specifying the names, genders, ages,
occupations, addresses and quantities received, shall be
produced to the Ministry of the Interior for recordation. Where
the afore-mentioned list cannot be produced within the
prescribed period due to specific circumstances, the applicant
may apply for an extension, which may not exceed half a year.
Mandate of Ministry For the necessity of expediting Customs clearance for
of Finance, N0.
emergency aid to cope with serious natural disasters, please act
09805505390,dated as follows:
August 19,2009
1. Equipment and articles imported by government agencies
for emergency aid are exempt from customs duty according
to Article 49, paragraph 1, subparagraph 17 of the Customs
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Act and Article 36 of the Enforcement Rules of the Customs
Act. As for the equipment and articles imported by
enterprises or individuals and donated to government
agencies, such enterprises or individuals should provide an
affidavit and make declaration to Customs with the name of
the government agencies to which the donations are to be
made to be exempt from customs duty in the process of
Customs clearance. However, the enterprises or individuals
should provide a certificate to prove the government agency
to which the donations was made has received the
aforesaid equipment and articles within two months
following the release of goods by Customs.
2. Government agencies or public welfare and charity
organizations engaged in the conduct of relief work may
apply to the Ministry of the Interior for the relevant
certification to be forwarded to the Customs for duty
exemption according to Article 49, paragraph 1,
subparagraph 5. The applicants, who are unable to apply to
the Ministry of the Interior in good time, may provide an
affidavit of a declaration for emergency aid to the Customs
to be exempt from customs duty; however, the enterprises
or individuals should provide a certificate issued by the
Ministry of the Interior to be reviewed by the Customs within
two months following the release of goods by Customs.
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