Resident offices may apply for importation of duty-paid motor vehicles. The customs authority will ratify the total number of imported motor vehicles in accordance with the actual number of permanent personnel in said resident office.

Each permanent personnel may apply for importation of one duty-paid motor vehicle (with no more than nine seats). However, non-resident long-term visitors are not allowed to import motor vehicles. The ownership of motor vehicles imported by permanent personnel may be transferred 1 year after vehicle license formalities required by traffic administration authorities are completed, provided that a written application is filed with the customs authority.

Duty-free motor vehicles imported according to intergovernmental protocols shall be subject to 6-year customs supervision from the date of customs clearance. Without the approval by the customs authority, no imported motor vehicles shall be transferred, sold, rent, impawned, pledged or devoted to other purposes during the supervision period.