戰略性高科技貨品輸出入管理辦法－第14條
輸入戰略性高科技貨品，進口人應依國際進口證明書或保證文件所載內容辦理輸入，未經原發證機關（構）許可，於通關進口前不得變更進口人或轉往第三國家或地區。
前項貨品輸入後，於國內之轉讓、出售或其他交易行為時，如需變更原國際進口證明書或保證文件所申報之最終用途及最終使用人時，應檢附原出口國政府或原出口人之同意文件向原發證機關（構）申請許可，並確實履行採購該貨品交易行為之約定；進口人或讓售人應將原進口交易行為之約定及文件保存年限以書面告知買受人或受讓人。
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