文化部;財政部民國110年11月19日文藝字第11020501451號;台財關字第1101029289號

訂定「參展或拍賣之文物藝術品標本進口免繳納稅款保證金辦法」

MINISTRY OF CULTURE; MINISTRY OF FINANCE Order is hereby given, for the promulgation of \"Regulations for Exemption of Deposits for Duties and Taxes on Imported Artifacts, Artwork or Specimens at Exhibitions or Auctions\"