In recognition of this fact, the government decided last year to loosen restrictions on purchases of foreign ready-made vessels which carry the national flag. These may now remain tax exempt for four years.
進口的船隻，只要在我國註冊，原本可以享受四年免稅的優惠。但民國六十九年時，政府為扶植本國造船業，鼓勵航運業者向中船訂造新船，取銷了貨櫃船等熱門船型的進口優惠。