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法規名稱(Title) Regulations for Bonded Operations in Agricultural Technology Parks Ch
公發布日(Date) 2017.10.13
法規沿革(Legislative) 1. Full text of 62 articles enacted and promulgated by the Council of Agriculture, Executive Yuan, per Order Nung-Shou-Sheng-Yuan-Chou-Tzu No. 0934002899 on October 29, 2004
2. Articles 3, 4, 6, 7, 15, 41, 44, 46, appendix 1 of Article 4 ,and appendix 2 of Article12 were amended by the Council of Agriculture, Executive Yuan, per Order Nong-Sheng-Yuan-Chou-Zi No. 0984002230 on April 13, 2009.
3. Articles 3,24,27,33,and 44 were amended,and Articles 11-1 and 42-1 were added and promulgated by the Council of Agriculture, Executive Yuan, per Order Nong-Sheng-Yuan-Chou-Zi No. 1034017362A on October 31, 2014.
4. Articles 3and 34 were amended,and Article 3-1 was added and promulgated by the Council of Agriculture, Executive Yuan, per Order Nong-Sheng-Yuan-Chou-Zi No. 1044017213A on July 24, 2015.
5. Articles 3~5, 11-1, 12, 14~16, 21, 23, 24, 26, 27, 30~35, 41, 48, and 49 were amended and promulgated by the Council of Agriculture, Executive Yuan, per Order Nong-Sheng-Yuan-Chou-Zi No. 1064017319A on October 13, 2017.
法規內文(Content)

Chapter One General Principles

Article 1
The Regulation is enacted pursuant to Article 21, Paragraph 2 of
the Act of Establishment and Administration of Agricultural
Technology Parks (hereinafter referred to as “the Act”).

Article 2
The Affairs governed by the Regulation shall be enforced by the
Agricultural Technology Park Administration (hereinafter
referred to as “the Administration”) and its subordinate
offices or its personnel provided under Article 8, Subparagraphs
1 and 2 of the Act.

Chapter Two Administration of Bonded Goods

Article 3 
The Park Enterprises may import bonded goods after the
registration of company establishment is complete, with approval
and supervision announcement by Customs. Ornamental aquatic
animals that do not fall within the following scope shall be
 stored in a place designated by the Administration:
1.High-risk invasive alien species as announced by the competent
  trading authority;
2.The list of protected species announced pursuant to Paragraph
  2, Article 4 of the Wildlife Conservation Act
3.A directory of general wildlife species of which the import is
  approved according to the appendix of Item 2 of the
  Guidelines Governing the Review of Applications for Permission
  to Export or Import Live Wildlife and Products Thereof.
With regard to imported bonded goods, the Park Enterprises shall
prepare a bonding account book and appoint specialized personnel
to handle bonding operations pursuant to applicable regulations
set by Customs.
The Park Enterprises that need to import bonded goods without
completing the registration of company establishment may file
the factory building lease approval documents issued by the
Administration with the Administration to apply for special
import of bonded goods. Moreover, a deposit for import duties
shall be paid to Customs prior to customs clearance. The Park
Enterprises may apply to Customs for a refund of the deposit for
import duties after they complete the registration of company
establishment and Customs grants its approval and makes a
supervision announcement.

Article 3-1 
The Park Enterprises may manufacture non-bonded goods within the
bonded areas specified in Paragraph 1, Article 21 of the Act.
The management of non-bonded goods of the Park Enterprises that
have received approval and a supervision announcement from
Customs shall follow the applicable Customs regulations.

Article 4
The Park Enterprises that have completed the registration of
company establishment and received the approval and supervision
announcement by Customs may file the following documents with
the Administration to apply for operations of self-inspection
of inbound and outbound goods and monthly declaration:
1.Photocopies of proofs of company registrations;
2.Photocopies of notification of assessment for profit-seeking
  enterprise income tax return filing assessed by tax
  collection authorities for the last three (3) years (those not
  assessed by tax collection authorities shall submit the
  photocopies of the filings of business income tax return).
  Those whose establishments are less than one (1) year shall
  provide photocopies of relevant financial statements;
3.Explanations regarding the controlling procedures of raw
  materials and materials; and
4.Floor plans of the bonded goods storages, such as factories
  and warehouses, etc.
Applications for self-inspection of inbound and outbound goods
and monthly declaration referred to in the preceding paragraph
shall, after passing the primary examination by the
Administration, be transferred to Customs for detailed and
accurate evaluation in accordance with the evaluation chart
(see Appendix 1). Those with evaluation results of over eighty
(80) points shall be approved by the Administration.
Surviving or newly incorporated Park Enterprises under the
merger or split-up in accordance with the Company Law may apply
for succeeding the obtained qualifications regarding
self-inspection of inbound and outbound goods and monthly
declaration before the merger or split-up.

Article 5 
Those Park Enterprises whose applications for self-inspection of
inbound and outbound goods and monthly declaration are approved
shall appoint more than two (2) bonded operation staffs (one of
whom shall be a superintendent) to handle the following bonded
operations:
1.Relevant books and reports of self-inspection of inbound and
  outbound goods and monthly declaration;
2.Inspections of bonded materials and finished goods delivered
  in and out of the warehouses;
3.Inspections of bonded goods delivered in and out of the
  factories;
4.Inspections of materials and processed goods regarding the
  entrusted or commissioned processing cases with approvals;
5.Inspections of cases deemed as importation and exportation;
6.Preparations, deliveries, registrations, arrangements,
  archiving and preservations of various relevant reports and
  documents;
7.Operations regarding removing the seals and sealing imported
  and exported goods exempted from inspections and making,
  tracking, and closing cases of cargo delivery sheets or cargo
  lists;
8.Issuance of release forms  for productive goods and release
  of such goods following self-inspections;and
9.Other bonded affairs in accordance with the requirements of
  Customs operations.
Bonded operation personnel of the Park Enterprises shall be
domestic or foreign high (vocational) school or above graduates
(including the same educational qualifications) or have passed
the common examination (including examinations of equivalent
levels) or above, and shall meet any of the following
requirements:
1.Handling bonded operations for over two (2) years;
2.Having participated in bonded operation personnel training
  held by the Administration, Customs, or a private institution
  approved by Customs and acquired completion certificates.
The bonded operation personnel shall file the following
documents with Customs for the approval of entry and complete
the registration regarding the issuance seal and chop of
self-inspection monthly declaration prior to the implementation
of relevant bonded operations:
1.Copies of documents evidencing education, experience, or
  qualification;
2.Proofs of the company’s bonded operation superintendent; and
3.Specimen chop and issuance seal of self-inspection monthly
  declaration.
Where there is a change of the bonded operation personnel or
loss or damage of issuance seal and chop of self-inspection
monthly declaration, it shall only become effective after the
registration or entry of alteration is complete.

Article 6 
With regard to the cases deemed as importation/exportation,
outsourcing processing, entrusted processing, materials
borrowing,and bonded goods worth less than the amount for the
exemption of surety stipulated by Customs, or cases regarding
exhibition,repair, inspection, or assembly test outside of the
Park, the Park Enterprises that have received the approval of
self-inspection inbound and outbound goods may proceed
self-inspection of inbound and outbound goods. With regard to
the cases deemed as importation/exportation, the Park
Enterprises shall make the entry based on trading certificates
and boxing sheets, and shall proceed the monthly declaration to
Customs with complete reports and documents by the fifteenth
(15th) day of the next month; provided, that documents signed
and reviewed shall be acquired before leaving the Park in
accordance with the regulations.
The releasing forms regarding the cases of the self-inspection
of inbound/outbound area prescribed in the preceding paragraph
shall be reported to Customs to be inspected and sealed prior
to the utilization. The forms shall be used in the order of
numbers. If Customs grants its approval for using computers to
print the forms, the Park Enterprises shall apply to Customs for
approval regarding the utilization of the order of numbers;
the company receipts may be stored in electronic media for
record.
Where productive goods by the Park Enterprises that have
security surveillance are leaving the Park, the bonded
operation personnel shall fill out the releasing forms for
self-inspection productive goods. The goods may leave the
Park, after the Park Enterprises make self-inspection. Park
security guards shall only recognize the releasing forms
instead of making another inspection. With regard to cases of
monthly declarations, the inbound/outbound dates of the last
load of goods are deemed as import/export dates.

Article 7 
The Park Enterprises shall, within one (1) month from the next
day of accepting inventory check from the Customs or a new
product is produced and before the product leaves the Park,
preparing and filing two copies of lists of material usage
(quantity) per unit of various products (hereinafter called
“lists of material usage”) with Customs for record. When
deemed necessary, Customs may make inspection and request
documents describing the processing procedure. Products that
are already sent out of the Park without filing the lists of
material usage with Customs shall not be debooked; provided
that products which are samples, or products which have been
applied to the Customs with relevant documents prior to
exiting the Park and reported to the Customs for record one
(1) month from the next day of exiting the Park shall be
exempted.
Customs, after receiving lists of material usage for record,
shall return one of the copies back to the Park Enterprises
as the basis to cancel the bonded books.
If the original lists of material usage submitted by the Park
Enterprises have been changed, the Park Enterprises shall
additionally make new lists or change the original lists, state
the original reference number of Customs’ record or approval,
and submit the same to Customs for record within one (1) month
after the day following the changes. After the documents are
received for record or examination by Customs, the receipt
date shall be the date of using the new lists.
With regard to the raw materials used by the Park Enterprises,
those with similar nature and function and may be each
other’s substitute shall be clearly stated on the lists of
material usage and shall be submitted to Customs for record
prior to the consolidated calculation of annual final
settlement.
Lists of material usage shall be expired in the third (3rd)
year from the next day of being sent to Customs for record
or examination; the Park Enterprises shall renew such lists
to the Customs for record before the expiration.
Lists of material usage may, after Customs grants its
approval, be filed with electronic data.

Article 8 
The Park Enterprises shall prepare books respectively for
raw materials (including semi-finished goods), commodities
(including fuel), finished goods, machines, equipment of
production, and finished goods for trade, and shall report
to Customs to be examined and sealed. Afterwards, the Park
Enterprises shall, in accordance with the regulations
prescribed by Customs, specifically record the quantity of
raw materials, commodities, and finished goods going in
and out of the warehouse, final quantity in the warehouse,
flow of machines, equipment, semi-finished goods for the
Administration and Customs to inspect anytime. 
With regard to the Park Enterprises’ books processed in
electronic data, the Park Enterprises shall input the
relevant data of goods going in/out of the factories in
accordance with the prescribed deadline and make reports
monthly to replace the books. The data shall be printed
by the twentieth (20th) day of the next month for record and
may be saved in electronic form.
With regard to the establishment of the bonded books prescribed
in Paragraph 1 hereof, the Administration may, based on actual
situations, request the Park Enterprises to set up computers
and relevant connection equipment to process relevant books
in electronic form and shall be handled by the Administration
and Customs with a bond auditing management information system
of agricultural technology Parks.
If non-bonded raw materials or commodities imported by the Park
Enterprises may be used to replace other bonded raw materials
or commodities, such non-bonded raw materials or commodities
shall be concurrently registered in the books of raw materials
or commodities for administration and shall be listed
respectively and calculated together at the annual final
settlement.
 
Article 9
The books, reports, and releasing forms prescribed in the
Regulation shall be produced and utilized in accordance with the
standard prescribed by Customs. The Park Enterprises that must
design the forms or change Customs’ standard forms upon
business requirements shall report to Customs for approval in
advance.
 
Article 10 
The Park Enterprises shall preserve relevant bonded
books and reports for five (5) years after the annual inventory
check is over. Relevant certificates shall be preserved for
three (3) years.
With regard to the relevant certificates as set forth in the
preceding paragraph, the Park Enterprises may, with the approval
of Customs issued after the inventory check is closed, use
microfilm, tapes, disks, CD-ROM, or other electronic media to
record in order and preserve such device in accordance with the
durations prescribed in the preceding paragraph. The original
copies may be destroyed. However, if Customs, when proceeding
investigation pursuant to the laws, requires the transcript of
the forms and relevant documents, the Park Enterprises shall
be responsible for providing such documents.
Upon requirements of audit or supervision, the Administration
and Customs may inspect the Park Enterprises’ bonded books and
reports and may dispatch personnel with official documents to
inspect other books, reports, and certificates. The Park
Enterprises shall not refuse.


Article 11 
The Park Enterprises’ bonded goods shall be preserved in order
in a specific warehouse or premise and shall be numbered with
cards to record their deposit, withdrawal, and balance anytime
for record. Where Customs grants its approval to replace
recording cards with electronic data, the Park Enterprises shall
input the data regarding the bonded goods coming in and out
of the warehouse at all times.


Article 11-1
In the event that the Park Enterprises import ornamental aquatic
animals approved by the competent agricultural authority or with
approval for their first time import applications in accordance
with the Guidelines Governing Review of Applications for
Permission to Export or Import Live Wildlife and Products and
that their quantity increases during the bonding period due to
storage, culture, or propagation, the Park Enterprises shall
submit explanatory documents to the Administration for approval.
The Park Enterprises shall then immediately enter the increased
quantity in their account books and submit a summary table of
increased quantities for the previous month to the
Administration, with a carbon copy forwarded to Customs, prior
to the fifth day of the following month. If any imported and
bonded ornamental aquatic animals give birth after filing of
customs declarations and payment of tariffs in accordance with
regulations governing imported goods, their offspring born
during the bonding period shall not become bonded goods and
therefore are exempt from customs declarations and tariffs as
required by regulations governing imported goods. Such offspring
shall be transported to tariff-imposing areas after approval is
obtained from the Administration, and then be written-off
according to the approved quantity.
In the event that the number of aforesaid ornamental aquatic
animals that shall be stored at a location designated by the
Administration in accordance with Paragraph 1 of Article 3
increases during the warehousing or culture process, the
additional offspring shall not be transported to other bonded
areas or tariff-imposing areas. The Park Enterprises shall,
within seven days after the birth of such offspring, submit
explanatory documents to the Administration for its reference
and enter the increased quantity in their account books with a
carbon copy forwarded to Customs.

Article 12
The Park Enterprises shall check the inventory once every year
and shall do the same with a CPA once every two years. The Park
Enterprises shall also prepare listing books and inventory
cards for bonded raw materials, commodities, semi-finished
goods, finished goods, machines, equipment, and finished goods
for trade. However, with regard to the bonded goods listed in
the inventory listing books, if they have a specific storage
place and are checked by computer or automatic inventory check,
and the inventory listing books may be made by sections in
the order or storage places, the inventory cards may need not
to be attached.
The Park Enterprises that are recognized by Customs as
authorized economic operators (AEO) or prepare complete bonded
books and have sound management of bonded goods may, one (1)
month prior to the day when the annual inventory check done
with a CPA or the inventory deadline, apply to Customs for
exemption from having a CPA to check inventory. Upon receipt
of the application form, Customs shall make specific assessment
in accordance with the items listed (please see Appendix Two).
Those with an assessment result of over eighty-five (85) points
may have inventory check without a CPA in the current year.
The Park Enterprises that have research and development as their
main operation and have only machines or equipment as bonded
goods may have inventory checks without a CPA.
The term “CPAs” as prescribed in Paragraph 1 hereof shall
refer to those have registered as tax practitioners in
accordance with the Regulations Governing Affairs of Income
Tax Represented by CPAs.
The Park Enterprises that are qualified for self-inspection
of inbound and outbound goods and monthly declaration may have
an annual inventory check without Customs and their annual
settlement statement may be exemptedfrom audit by Customs if
the inventory check is handled and certified by a CPA.
The Park Enterprises may, within one (1) month prior to the
inventory date, apply to Customs for having inventory check on
holidays.

Article 13
The Park Enterprises that have sound administrative system,
fine bonded good control, are able to prepare the inventory
books prior to the operation on the inventory date, and meet
any of the following requirements, may, within one (1) month
prior to the inventory date, apply to Customs for inventory
check without ceasing the production lines:
1.Those whose main operations are research and development;
2.Those whose bonded goods are only machines or equipment; or
3.Those that can immediately provide statistical reports of
  the bonded goods on the non-stop production lines by
  computers during the inventory check.
Those that have received the approval from Customs for the
aforesaid inventory check need not to prepare goods
inventory cards for the bonded goods on the production lines
and shall provided relevant reports regarding the bonded
goods on the production lines to auditing officers for
immediate inspection.
If the auditing offices from Customs find it impossible to
finish the inspection or discover major flaws with ongoing
operations, the officers may order the Park Enterprises to
cease the operations for inventory check or set an alternate
dated to recheck the inventory with the operations ceased. 

Article 14 
With regard to the inventory of the Park Enterprises, the date
from the last inventory date shall not be less than ten (10)
months and shall not longer than fourteen (14) months. Under
special circumstances, the Park Enterprises may report to
Customs for approval to shorten or extend the duration.
Provided that it is deemed necessary, Customs and the
Administration may check the inventory at any time.
With regard to the inventory check prescribed in the preceding
paragraph, if an error is found among the items that were not
inspected, the Park Enterprises shall, within two (2) weeks after
the inventory check and before the said goods are utilized,
apply for a recheck to Customs. Application filed after the
deadline shall not be accepted.
The Park Enterprises shall, within three (3) months after the
inventory check, prepare a statistical list of the inventory of
bonded goods and settlement statement of bonded raw materials,
along with a certificate of analysis containing the inventory
amount of products, semi-finished products, and finished goods,
and a certificate of analysis containing finished goods of
internal/external marketing, and shall submit the same to Customs
for review. However, if an application is submitted for a special
reason and approved by Customs, the said period may be extended
by one (1) month, and this extension is allowed once only.
The Park Enterprises that are qualified for monthly declarations
may be exempted from preparing the statistical list of inventory
check and bond settlement statement for their machines and
equipment, if there is no surplus or shortage after the
inventory check of their machines and equipment.
With regard to the inventory check prescribed in Paragraph 3
hereof, if the CPA certifies the inventory check and submits
the complete certification to Customs within three (3) months
after the inventory date, the check may be exempted from the
review by Customs.
The certificate of analysis containing the inventory amount of
products, semi products, and finished goods and the certificate
of analysis containing finished goods of internal/external
marketing may be preserved in electronic form for record.

Article 15 
If the amount of bonded goods after the inventory check taken
by the Park Enterprises is inconsistent with the book value,
the Park Enterprises shall proceed in accordance with the
following provisions:
1.If the result of the inventory checks is less than that
  booked but within the tolerant difference rate, the Park
  Enterprises may be exempted from paying the tariff. If the
  result is over the tolerant difference rate, the Park
  Enterprises shall, within ten (10) days upon receipt of the
  notification of the tariff issued by Customs, file the
  declarations for payment of custom tariffs, commodity tax, and
  business tax.
2.If the result of the inventory checks is more than that
  booked, the Park Enterprises shall, besides merging the
excessive portion into the settlement amount, state the reasons.
If it is due to high usage of product materials, park
enterprises shall modify the lists of product material usage for
the utilization of next annual settlement.
With regard to the same type of raw materials or supplies, or
materials or supplies that can be interchangeably used, if part
of them are bonded and part of them are not, Park Enterprises
shall encompass such material into the inventory check at the
annual settlement.
The Park Enterprises shall proceed in accordance with Customs’
chart governing the tolerant rate of inventory differences of
bonded factories with various industries and categories.

Article 16
Prior to the withdrawal, revocation of approval of residency,
dissolution, or moving out of the Park, the Park Enterprises
shall proceed with the closing inventory check in accordance
with the following provisions:
1.The inventory date shall be arranged by the Park Enterprises
  with the Administration, Customs, and tax collection
  administrations or the date set by Customs. The inventory
  check shall be handled in conjunction with the Administration.
2.Upon actual requirements, Customs and the Administration shall
  seal and preserve the bonded goods within the said Park
  Enterprises or a location designated by the Administration.
3.The Park Enterprises shall file declarations of payment for
  the tariff for the bonded goods of the inventory check. If the
  result of the inventory check is less than that booked, the
  Park Enterprises shall pay for the tariff in accordance with
  Paragraph 1, Subparagraph 1 of the preceding article.
4.All of the Park Enterprises’ bonded goods shall not be
  transported to tariff-imposing areas before the tariff is paid.
  Upon requirements of production or exportation, the Park
  Enterprises may file an application with Customs for withdrawal
  after providing relevant surety. The Park Enterprises shall,
  with one (1) year from the next day of the withdrawal, submit
  relevant exportation documents with Customs to close the case.
  If the case is not closed after the deadline, Customs will take
  the surety for duty due.
5.With regard to the Park Enterprises that declare bankruptcy,
  the Bankruptcy Law and relevant regulations shall apply.
If the Park Enterprises that withdraw, have their approval
of residency revoked, dissolve, move out of the Park, or are
liquidated due to bankruptcy are unable to handle the closing
inventory check, Customs may collect the tariff directly
according to the amount in the books. Goods used for production
may be released from the Park, if Customs grants its approval
after the administrator or owner of the goods signs a goods
release form  and files the same with Customs for inspection
and tariff collection.

Article 17
Bonded machines and equipment may, after imported for five (5)
years, be de-booked by the Park Enterprises and need not to be
booked for supervision.

Chapter Three Inspection and Customs clearance of Bonded Goods
 
Article 18
Where the Park Enterprises import goods overseas, the Park
Enterprises shall prepare the relevant declarations and handle
customs clearance in accordance with regulations governing the
importation of general goods importation.

Article 19 
The Park Enterprises’ bonded goods of importation/exportation
that are cleared in the Park shall be stored in a mutually
controlled warehouse under Customs’ supervision or a container
inspection center for inspection. However, with any of the
following circumstances, the said bonded goods may be inspected
at a designated location approval by Customs:
1.Bonded goods oversized, numerous, or inconvenient to load and
  unload in the warehouse;
2.Dangerous and perishable goods;
3.Precision equipment that is easy to be damaged in a warehouse;
4.Petty goods that are less than 10 pieces and less than twenty
  (20) kilograms per piece;
5.Goods stored in a bonded warehouse or logistics center in the
  Park; or
6.Other special circumstances approved by Customs as special
cases.

Article 20
The Park Enterprises shall not list and import goods that are not
bonded goods as bonded goods. If there is a mistake in the list,
the Park Enterprises shall apply to Customs for the payment of
the tariff within thirty (30) days after the release.

Article 21 
Within three (3) days after the goods enter the warehouse
(factory), Park Enterprises shall book the said goods. However,
bonded goods imported overseas shall be booked within seven
(7) days after released from Customs.

Article 22
The Park Enterprises may apply for re-exportation, if the
imported goods need to be returned, exchanged or for other
reasons.
The Park Enterprises shall prepare relevant declarations
for the re-exportation prescribed in the preceding
paragraph and shall handle customs clearance with Customs
in accordance with regulations governing the exportation of
general goods.

Article 23 
The Park Enterprises’ self-use machines, equipment, raw
materials, commodities, and semi-finished goods sold by sellers
in tariff-imposing areas shall be treated as exported goods in
accordance with Article 23 of the Act. Both parties to the trade
shall jointly prepare relevant declarations and file the
documents necessary for customs declaration with Customs for
customs clearance. After release from Customs, the transcript
of the deemed exportation declaration issued by Customs shall
be given to the seller for reimbursement of duty and tax.
The aforesaid Park Enterprises that are qualified for
self-inspection of inbound and outbound goods and monthly
declaration may file a monthly declaration with Customs by the
fifteenth day of the next month after the transaction.

Article 24
In the event that enterprises in bonded factories, bonded
warehouses, logistics centers, export processing zones,
science parks, free ports, or other parks sell or transport
bonded goods to Park Enterprises, such trade shall be deemed
as import and export. Both parties to the trade shall jointly
prepare declarations and file the documents necessary for
customs declaration with Customs for customs clearance.

Article 25
When the deemed exported goods need to be returned, both
parties to the trade shall jointly prepare the goods return
application and relevant declarations, and shall apply to
Customs for customs clearance within three (3) months after
the goods enter the factory. The originally issued deemed
exportation documents shall be collected back and destroyed.
Those have proceeded to reimbursement of duty and tax shall
repay the reimbursed amount and notify the tax collection
administration, then the said goods may be returned and leave
the Park.
If the case regarding goods return as prescribed in the
preceding paragraph occurs after the goods enter the factory
for more than three (3) months, customs clearance shall be
handled in accordance with regular import procedures and
tax shall be levied in accordance with the law.
If the deemed imported/exported goods prescribed in the
preceding paragraph need to be returned, both parties to the
trade shall jointly prepare the goods return application and
relevant declarations, and shall apply to Customs for
customs clearance.


Article 26 
Where Park Enterprises sell or transport bonded goods to
other Park Enterprises in another Park for further export
processing or storage in bonded warehouses or logistics
centers, it shall be deemed as import and export. Both
parties to the trade shall jointly prepare relevant declarations
and file the documents necessary for customs declaration with
Customs for customs clearance.
If the goods deemed as import and export as prescribed in the
preceding paragraph need to be returned, the provision of the
preceding article shall apply mutatis mutandis.

Article 27 
In the event that Park Enterprises sell or transport bonded
goods to enterprises in bonded factories, bonded warehouses,
logistics centers, export processing zones, science parks,
free ports, or other parks, such trade shall be deemed as
import and export. Both parties to the trade shall jointly
prepare declarations and file the documents necessary for
customs declaration with Customs for customs clearance.
If the goods deemed as import and export as mentioned in
the preceding paragraph need to be returned, the provisions
of Article 25 shall apply mutatis mutandis.

Article 28
The Park Enterprises that export finished goods shall
file relevant declarations with Customs for customs
clearance in accordance with regulations governing the
exportation of general goods.
The exported goods cleared in the Park as prescribed in
the preceding paragraph shall be inspected at a designated
warehouse or location by Customs. After being released, the
goods shall be packaged into bonded trucks or container and
sealed under supervision. The loading list, container (cargo)
delivery list or container list of exported goods shall also
be sealed along with the goods and delivered to Customs at
the destination. After the examination by Customs at the
destination is done with no errors, the second slip of the
loading list or cargo list of exported goods shall be sent
back to Customs to closing the case.
The Park Enterprises that import or export goods may choose
to handle customs clearance at Customs where the import or
export takes place. Relative regulations governing the said
customs clearance shall be separately prescribed by Customs.

Article 29
With regard to the Park Enterprises’ finished goods that
need to be re-imported due to rejection, Article 18 hereof
shall apply mutatis mutandis. After entering the factory, the
said goods shall be listed in the book of finished goods. The
Park Enterprises shall apply for inspection at a designated
location where Article 19 hereof shall apply mutatis mutandis.

Article 30 
Where the Park Enterprises sell finished goods to export
processing factories that pay tariffs on an account basis for
further export processing, both parties to the trade shall
jointly prepare relevant declarations and file invoices and
packing lists with Customs for customs clearance.
With regard to the export processing factories’ paying tariffs
on an account basis, the Regulations Governing the Offsetting
or Refund of Duties and Taxes on Raw Materials for Export
Products shall apply, and the date when Customs issues the
declarations shall be deemed as the date of importation and
exportation.


Article 31 
When the trade prescribed in the preceding article is rejected,
the following provisions shall apply:
1.Both parties to the trade shall jointly prepare relevant
  declarations and submit the documents necessary for customs
  declaration to the Customs for customs clearance within
  three (3) months after the goods leave the Park. Customs shall
  notify the tax collection administration of the original
  selling Park Enterprise that has acquired the proof of deemed
  exportation.
2.After completing the procedure prescribed in the preceding
  subparagraph, Customs shall issue the transcript of the
  declaration for reimbursement to the original purchasing
  business for tax reimbursement.

Article 32 
Where the Park Enterprises sell bonded goods to other Park
Enterprises in the same Park, both parties to the trade shall,
before the fifteenth (15th) day of the next month after the
trade, jointly prepare and submit the declarations along with
the documents necessary for customs declaration to Customs for
customs clearance. It can also be handled by means of monthly
declarations.
Where the Park Enterprises sell bonded goods to other Park
Enterprises in another Park, both parties to the trade shall
jointly prepare and submit the declarations along with the
documents necessary for customs declaration to Customs where
the seller is for customs clearance. The Park Enterprises
that are qualified for self-inspection of inbound and outbound
areas and monthly declaration privileges may file the monthly
declaration with Customs before the fifteenth (15th) day of
the next month after the trade.

Article 33 
In the event that the Park Enterprises deliver bonded goods in
a non-trading manner to enterprises in bonded factories, bonded
warehouses, logistics centers, the same Park or other science
parks, export processing zones, or free ports, such delivery
shall be deemed as import and export. The Park Enterprises shall
prepare and submit the declarations along with the documents
necessary for customs declaration to Customs for customs
clearance.
In the case that the Park Enterprises deliver bonded goods in a
non-trading manner to their branch factories in another park,
the provisions set forth in the preceding paragraph shall apply.
For the Park Enterprises that are qualified for self-inspection
of inbound and outbound goods and monthly declaration privileges,
the transfer of their machines and equipment may be exempted
from inspections in warehouses. Their bonding operation
personnel shall conduct the self-inspection of inbound and
outbound goods and monthly declarations in accordance with the
regulations.

Article 34
Where the Park Enterprises take their products as samples or
gifts and sell or give the products to other domestic or
foreign businesses and customers who visit, if the products
are not listed under the restrained imported/exported goods
announced by the competent trading authority and are worth less
than 20,000 US Dollars, the following provisions shall apply:
1.With regard to the goods that are sold or given to businesses
  in tariff-imposing areas, the Park Enterprises shall prepare
  and submit the declarations to Customs for clearance.
2.With regard to the goods that are given to foreign businesses,
  the Park Enterprises shall prepare and submit the declarations
  to Customs for clearance in accordance with the product
  exportation procedures .
3.With regard to the goods that are delivered to foreign customers
  who visit, brought abroad by factory personnel or courier
  business operators, or given to foreign guests as gifts by
  private organizations when traveling overseas, the Park
  Enterprises shall fill out the applications for bringing bonded
  goods abroad by the Park Enterprises, and the goods shall be
  examined and sealed by Customs or bonded operation personnel of
  the Park Enterprises that have monthly declaration privileges
  and delivered to the foreign customers, factory personnel,
  courier business operators, or private organizations. Within
  thirty (30) days after the goods are brought out of the Park,
  the case may be closed according to the exportation proof
  issued by Customs at the destination. However, cases examined
  by bonded operation personnel of the Park Enterprises shall
  be reported, three (3) days after the goods leave the Park to
  Customs for recording.
4.Where the government agencies dispatch their personnel abroad
  or receive foreign guests and purchase gifts from the Park
  Enterprises for people from other countries, mainland China,
  Hong Kong, or Macau, the case shall be closed on receipt of
  the proof issued by the first-level authorities under each
  Yuan and related receipts. 
If the cases of the goods as set forth in the preceding
subparagraphs 3 and 4 cannot be closed and the goods cannot be
transported back to the factories, the Park Enterprises shall,
within ten (10) days after the deadline, prepare and submit the
declarations and pay for the tariffs based on the types of
goods shipped out of the factory.
Where the Park Enterprises deliver raw materials, parts and
accessories, and instruments and equipment to foreign customers
who visit the factory, factory personnel, or courier business
operators deliver any of the above items to foreign countries
for tests or maintenance, if the items are not listed under the
restrained imported/exported goods announced by the competent
trading authority and are worth less than 20,000 US Dollars,
Paragraph 1, Subparagraph 3 hereof shall apply mutatis mutandis.
According to the situation, the amount as set forth in Paragraph
1 and the preceding paragraph may be adjusted and promulgated
by the Administration in conjunction with Customs.

Article 35
With regard to the goods exported or imported by the Park
Enterprises, if the quantity is less than ten (10) pieces
and each piece is less than twenty (20) kilograms, the Park
Enterprises may fill out application forms regarding small
raw material packages sealed and delivered in the factory at
the importation, apply to Customs at the place of import
for approval, deliver the goods to the personnel dispatched
by the Park Enterprises to bring in the factory, and apply to
Customs for customs clearance. For export by mail, an
application shall be filed with Customs for customs clearance,
and goods shall be mailed and exported after inspection by
Customs. However, if the goods are lost during the
transportation, the Park Enterprises shall pay for the tariff.

Article 36
Where the Park Enterprises’ finished goods are declared and
exported by other businesses or traders, Article 28 hereof shall
apply. The export declaration shall be delivered to the Park
Enterprises after the exportation for debooking. Exporters may
not apply for tax reimbursement.

Article 37
With regard to the bonded goods that are internally sold to
tariff-imposing areas, the goods can only be release after
the Park Enterprises prepare and submit the declaration to
Customs for custom tariffs. If the goods are the restrained
imported/exported goods announced by the competent trading
authority, approval of the Administration shall be acquired.
If the goods are sold to the businesses in tariff-imposing areas
for further export processing, the Park Enterprises shall
additionally report such a fact and attach a transcript of
declaration for tax reimbursement to Customs for examination.
After the examination, Customs shall send the same to the tax
reimbursement unit to handle relevant reimbursement affairs
after the goods are processed and exported.
If the goods prescribed in the preceding paragraph are found
damaged or their specifications or quality are inconsistent
with the original contract, and the Park Enterprises shall make
compensation or exchange the goods, the Park Enterprises shall
submit the application and file relevant documents with Customs
within one (1) month after the original goods are released.
If Customs finds no false statement in the documents, the Park
Enterprises may be exempted from customs duties.
With regard to the machines and equipment that are sent back to
the Park for repair and assembly after sold to tariff-imposing
areas, the relevant provisions in Customs Law shall apply.
The assessment of customs duties for products internally sold
to tariff-imposing areas shall be based on any of the following
methods:
1.With regard to those have domestic productions; Customs duties
  shall be according to the remaining balance after Customs value
  in the form when the goods are shipped out of the factory is
  deducted 30%.
2.If the product cannot be produced domestically, Customs
  duties shall be assessed according to the raw materials or parts.
 
Article 38 
With regard to the goods internally sold to tariff-imposing areas
prescribed in the preceding article, the self-inspection of
inbound and outbound areas and monthly declaration may be handle
in accordance with Articles 5 and 6 hereof and the following
provisions:
1.Paying respectable surety for internal sales to Customs. The
  amount may be adjusted anytime based on the actual requirements.
2.Establishing internal sales registration books of monthly
  declaration and recording sales date, product names,
  specifications, quantity, price, and estimated amount of duties
  in the order of shipping before the goods are shipped out of the
  factory. Within the amount of surety, the goods may be withdrawn
  in advance by the Park Enterprises.
3.The Park Enterprises shall complete the tariff with the report
  of internally sold goods of last month and declarations before
  the fifteenth (15th) day of the following month.

Article 39 
If the Park Enterprises whose approval of residency has been
revoked purchases machines, equipment, raw material, material,
fuel, semi-finished goods, samples, and finished goods approved for
concurrent trade, exempted from custom tariffs, commodity tax, and
business tax, from overseas or businesses from tariff-imposing
areas and other bonded areas, when the goods are moved from the
tariff-imposing areas, the custom tariffs, commodity tax, and
business tax shall be imposed in accordance with Article 22 of the
Act.
 

Chapter Four Discard, Theft, Borrow, and Debooking of Bonded Goods
 

Article 40
By-products, waste products, and scrapes produced during the
process of production shall be stored in a warehouse of locations
approved by the Administration and Customs in order, category, and
nature. Waste of semi-finished goods shall be separately stated
 for inspection.
The term “waste products” as set forth in the preceding paragraph
shall refer to all machines, equipment, parts and accessories, or
materials that are of no use for the Park Enterprises; or part of
the assets that do not go through the manufacturing process; or the
products and equipment are damaged due to acts of God and cannot be
used by the Park Enterprises but still belong to part of the assets.
The term “scrapes” as set forth in Paragraph 1 shall refer to the
dregs, waste, and that cannot be used by the Park Enterprises; or
the accumulative dregs, waste, or supplementary materials of
packages that do not go through the manufacturing process and not
belong to part of the assets.

Article 41
The discarding of by-products, waste products, and scraps
prescribed in the preceding article shall be handled in
accordance with the following provisions:
1.For parts of utilization values: the Park Enterprises shall
  apply for approval to the Administration as a special case
  and shall destroy the aforementioned substances under the
  supervision of Customs and tax collection administration.
  If the substance is one of the restrained items of
  exported/imported goods prescribed by the competent trading
  authority, the Park Enterprises shall withdraw the substance
  out of the Park after additionally applying for a permit from
  the Administration and paying the tariff, which is assessed
  according to Customs value by Customs pursuant to Customs
  Law. With regard to the aforementioned operation, the Park
  Enterprise shall, after being approved by the Administration,
  estimate the annual quantity of substances to destroy and pay
  for the tariff in advance based on the remaining value. After
  the substances are destroyed under the supervision of
  Customs and Administration, the Park Enterprises may withdraw
  them out of the Park within the amount of the tariff paid in
  advance. 
2.For parts that have no utilization value: shall be destroyed
  under the supervision of the Administration or a professional
  institution commissioned by the Administration together with
  Customs.
With regard to the waste products and scrapes prescribed in the
preceding paragraph, if not additionally listed their proportion
of goods damaged in the lists of material usage or not approved,
the bonded raw material account may be written off.
The Park Enterprise shall handle the wasted products and scrapes
that are approved for process in accordance with the Waste
 Disposal Act.
In the event that the discarding and destruction cases set forth
in Paragraph 1 involve the Park Enterprises that are recognized
by Customs as AEO,supervision of the destruction may be exempted
after approval is obtained from the Administration.

Article 42 
If the Park Enterprises suffer from a shortage on bonded goods
due to theft, after acquiring evidencing documents from the
police and reporting the same to Customs for examination, the
Park Enterprises shall complete the tariff and debooking within
three (3) months from the next day when the theft takes place.
If under special circumstances, after Customs grants its
approval, the Park Enterprises may, less than six (6) months,
apply for a temporary exemption from supplementary payment of
tax with surety provided. If failing to recover the bonded goods
that are pilfered after the deadline, the case shall be closed
by deducting the tax payment directly from the surety by Customs.
With regard to the portion that is recovered, Customs shall
return the surety.
 
Article 42-1 
In the event that the goods being bonded by the Park
Enterprises are ornamental aquatic animals, the quantity
decreases without any remains due to cannibalism, and the
decrease is within a reasonable proportion, the Park
Enterprises may apply to Customs for approval of deduction
from the accounts.
The reasonable proportion of the decrease of ornamental aquatic
animals as set forth in the preceding paragraph due to lack of
remains as a result of cannibalism shall be announced by the
competent authority. The same rule shall apply in case of changes.
In case of death of ornamental aquatic animals mentioned in
Paragraph 1 due to their nature with their remains found, the
Park Enterprises shall apply to the Administration for sending
personnel to supervise the destroy of the remains, and may apply
to Customs for verification of the deduction from the accounts.
When ornamental aquatic animals mentioned in Paragraph 1 are sent
to the quarantine authorities for quarantine purposes, deductions
from the accounts shall be verified based on the documents issued
by relevant authorities.

Article 43 
Where the Park Enterprises borrow, lend, and return raw materials,
materials, fuels, semi-finished goods, or finished goods, both
parties shall jointly fill out the application regarding borrowing
(lending) raw materials, materials, fuels, semi-finished goods,
or finished good and apply to Customs for inspection and
procedures of entering (leaving) the factory. After each Park
Enterprise receives or returns the aforesaid items, the case shall
be closed an entered in the book.
Cases prescribed in the preceding paragraph may be handled by
self-inspection of inbound/outbound factory in accordance with
Articles 5 and 6 hereof. Within five (5) days after the goods
enter (leave) the factory, the application regarding borrowing
(lending) raw materials, materials, fuels, semi-finished goods,
or finished good shall be filed with Customs for record.
The raw materials, materials, fuels, semi-finished goods, and
finished good lent by the Park Enterprise as prescribed in the
preceding two paragraphs shall be returned within three (3) months
 from the day of lending. A supplementary customs clearance and
transfer procedure shall be handled in accordance with Article 32
hereof, if failing to return after the deadline or close the case
with Customs. With regard to serious violations, Customs may cease
accepting cases of borrowing/lending from both Park Enterprises
for six (6) months.

Chapter Five Entrusting, Entrusted, and Mutual Entrustment
Processing of Bonded Goods

Article 44 
When a Park Enterprise delivers its raw materials or
semi-finished goods to export processing zones, bonded factories,
science parks,free ports, duty-levying areas, or enterprises in
other parks for processing, it must be because the Park Enterprise
lacks the technology or machinery/equipment required during
processing research processes and some necessary parts or
components of the finished goods need to be processed outside of
the bonded area of the Park. The raw materials or semi-finished
goods shall be the items approved for import, and the entity
entrusted with the processing shall be a research institution
organized pursuant to law or a factory with valid factory
registration.
The Park Enterprises that import bonded goods from overseas or
purchase bonded goods from other bonded factories or enterprises
in export processing zones, science parks, free ports, and
agricultural technology parks may apply to the Administration for
its permission to directly transport bonded goods to processing
factories for outsourced processing.
To apply for processing outsourcing, the Park Enterprises shall
submit a contract or purchase order signed by both the outsourcing
and outsourced companies, company and factory registration
certificates of the processing company, samples or drawings of the
goods before and after the processing, processing procedures, and
the raw materials used or added to the Administration for approval.
The application of processing outsourcing may be filed in an
electronic format.
In case the quantity and value cannot be confirmed yet, the Park
Enterprises applying for processing outsourcing pursuant to the
preceding paragraph may be temporarily exempted from providing
the information. Such Park Enterprises shall submit a
supplementary report on the actual quantity and value within
six (6) months. If the Park Enterprises fail to offer a
supplementary report within the deadline, the Administration may
temporarily cease accepting the following application filed by
the said Park Enterprises.
If their raw materials or semi-finished goods need to be moved out
of the Park, the Park Enterprises that apply for processing
outsourcing pursuant to Paragraph 3 shall file the record card
which records the raw materials of the Park Enterprises shipped out
of the Park for processing and the processed goods returned to
the factories/warehouses and which has been inspected and sealed by
Customs with Customs to ship the goods out of the Park. When the
processed goods return to the Park, the case shall be closed and
such closure shall be indicated on the record card.
With regard to the outsourced processing cases prescribed in the
preceding paragraph, the processing factory must not apply for
a tax refund for the raw materials added. However, if the
processing factory is an enterprise in a science park, an export
processing zone, a free port, a bonded factory, or another park
as a bonded goods manufacturer, it may apply for deductions from
the accounts.
The raw materials or semi-finished goods that are delivered to
an export processing zone, bonded factory, science park, free
port, duty-levying area, or enterprise in another park shall be
processed until they become parts or components. However, under
special circumstances, the Park Enterprises may apply to the
Administration for approval to process the raw materials or
semi-finished goods until they become finished goods.
In the event that the Park Enterprises allow the processing
companies or their branch factories established in other
Customs jurisdictions to directly export processed goods in
the name of the Park Enterprises,the Park Enterprises shall
file with Customs a duplicate copy of the declaration issued
by Customs in the place of export to close the case.
Companies that process goods for the Park Enterprises shall
designate an exclusive area to store bonded raw materials
and processed goods and shall prepare account cards to record
the deposition, withdrawal,and stock of bonded goods at all
times for Customs to conduct inspections.
With regard to the cases approved by Customs to be processed in an
electronic format as prescribed in Paragraphs 3 and 5, the serial
numbers to be used shall be first reported to Customs for approval,
and the relevant information about goods entering/leaving a factory
shall be input and filed by a prescribed deadline. The reports that
are printed monthly to replace processing record cards shall be
prepared by the twentieth (20th) day of the following month.
In the case of processing by enterprises in export processing
zones,bonded factories, science parks, free ports, duty-levying
areas, or other parks, the duration of the processing shall be
within one (1)year from the day when the Administration grants
its approval.
The goods shall be immediately returned to the Park upon the
deadline. Park Enterprises failing to do so shall submit a
declaration and pay overdue duties within ten (10) days of the
deadline.

Article 45 
The bonded modes prepared by the Park Enterprise itself may be
moved out of the Park for the processing factory or the branch
in another Customs area to use in processing after the
Administration grants its approval. The preceding article
governing outsourced processing shall apply mutatis mutandis
for the application method and deadline hereof.

Article 46 
Where the business outside of the Park entrusts the Park
Enterprise to process its raw materials or semi-finished goods,
the contract or order forms proofs of establishment registration
of the entrusting business, the business registration of the
entrusting business, samples or illustrations regarding the goods
before and after the processing, processing procedures, and the
raw materials used or added for processing shall be submitted
to Administration for approval by the Park Enterprise.
When the raw materials or semi-finished goods prescribed in the
preceding paragraph are moved into the Park, the Park Enterprise
shall fill out and submit the application for shipping in the
raw materials for entrusted processing. When the process goods
are delivered out of the Park, the Park Enterprise shall fill out
and submit the application for releasing processed goods out of
the Park to complete the procedure.
Where the Park Enterprise needs to add bonded raw materials for
the processing, when the processed goods are shipped out of
the Park, the Park Enterprise shall prepare and file the
declaration with Customs for customs clearance.
If the applications as set forth in Paragraphs 2 and 3 hereof
are processed in electronic data approved by Customs, the order
of numbers shall be reported to Customs for approval and the
relevant information of goods entering/leaving the factory shall
be input and filed by a prescribed deadline. The reports that are
printed monthly to replace processing record cards shall be
prepared by the twentieth (20th) day of the following month.
 

Chapter Six Bonded Goods Shipped In/Out of the Park
 

Article 47 
Where the Park Enterprise needs to transport machines or equipment,
imported in accordance with Article 22 of the Act, to
tariff-imposing areas for repair, inspection, or assembly test
purpose, an application for releasing such machines or equipment
form the Park shall be filed with and approved by Customs upon the
approval of the Administration. The said machines and equipment
shall be transported back to the Park within the period of time
approved by the Administration and an application for closing the
case shall be filed with Customs.
Where the Park Enterprise entrust businesses outside of the Park
with its bonded goods for repair, inspection, or assembly test
purpose, an application form for the release of bonded goods from
the Agricultural Technology Park for repair, inspection, or
assembly test purpose shall be filed with Customs for review and
a surety of duties shall be paid prior to the release.
If the bonded goods prescribed in the preceding paragraph are
machines or equipment worth over the limit prescribed by Customs,
the Park Enterprise shall apply to Customs for the release upon the
approval of the Administration; or Customs shall directly transmit
the application form to the Administration in the form of
electronic data, and if the Administration grants its approval,
it will transmit the information back to Customs for the release.
If the value of the bonded goods prescribed in Paragraph 1 hereof
is less than the limit prescribed by Customs, the surety may be
exempted. The goods may be released upon the application form for
the release of production goods. The self-inspection of inbound
and outbound areas may apply in accordance with Articles 5 and 6
hereof.


Article 48
After repaired, inspected, assembled, or tested, the bonded
goods prescribed in the preceding article shall be transported
back within six (6) months after being released from the Park.
An application form for bonded goods entering the factory shall
be filed with Customs to close the case and return the surety.
If failing to transport the goods before the deadline, the Park
Enterprise shall prepare the declaration and pay for the tariff
within ten (10) days after the deadline.
With regard to the bonded goods released from the Park as
prescribed in the preceding paragraph, if the goods cannot be
transported back before the deadline under special
circumstances,the Park Enterprise shall submit and file written
documents concerning the entrusted business outside of the Park
or the branch in other Customs area with Customs before the
deadline.The deadline may be extended,if the inspection of
Customs finds no false statement in the documents. However, in
case of machines or equipment, the approval of the
Administration shall be acquired,and the total duration shall
not be over one year.

Article 49
With regard to the product exhibition outside of the Park, an
application form for the release of exhibited products shall
be filled out and filed with Customs for review, and a surety
of tax shall be paid prior to the release. When the products are
moved back to the Park after the exhibition, an application form
for exhibited products entering the Park shall be filed with
Customs to close the case.
If the value of the products prescribed in the preceding paragraph
is less than the limit prescribed by Customs, the surety may be
exempted. The products may be released upon the application form
for the release of production goods. The self-inspection of
inbound and outbound areas may apply in accordance with Articles
5 and 6 hereof.
The total exhibition time shall not be over six (6) months. Under
special circumstances, an extension may be applied before the
deadline.
The total duration shall not be over one year. The products shall
be transported back after the deadline. If failing to do so,
the Park Enterprise shall prepare the declaration and pay for the
tariff within ten (10) days after the deadline.

Article 50
With regard to the goods transported from tariff-imposing areas to
bonded areas, if the Park Enterprises do not apply for tax
alleviation or reimbursement, the formalities for entering into the
Park may be exempted.
If the machines purchased by the Park Enterprises need to be
returned, replaced, or transported back to the tariff-imposing
areas, the Park Enterprise shall fill out the application form for
the release of production goods from the agricultural technology
Park when the machines arrive at the tariff-imposing areas.

Article 51
Where the Park Enterprises are importing or exporting materials
from or to aboard or a tariff-imposing area, they shall apply to
the Administration for an import/export permit in accordance with
the relevant regulations.
If the Park Enterprises employ airplanes or ships to import the
goods, the Administration may request the competent harbor or
airport authorities to agree upon free-alongside-ship or
free-alongside-airplane delivery. No additional warehousing fee
shall be charged.

Article 52
Where the goods transported to or from a tariff-imposing area by
the Park Enterprises, if the goods are the restrained items of
exported/imported goods prescribed by the competent trading
authority, the business in the tariff-imposing area shall apply
to the competent trading authority for the import/export permit.

Article 53
The goods exported by the Park Enterprises shall have labels
indicating the manufacture location on the goods or inside/outside
of the packages. The labels shall be obvious and sound. However,
if due to the nature of the goods or the way they are packed, the
labels cannot be done in accordance with the regulations, the
Park Enterprises may apply to the Administration for special
approval.
 

Chapter Seven Release of Production Goods
 

Article 54
The term “production goods” used in the Regulation shall
refer to those have direct connection in the manufacturing
process or similar goods, including machines, equipment, raw
materials, materials, fuel, semi-finished goods, and finished
goods.

Article 55
The application form for the release of production goods shall
be divided into two categories:
1.The Park Enterprises with the qualification of
  self-inspection of inbound and outbound areas and monthly
  declaration privileges: when the goods are transported from
  the Park, the application form for the release of production
  goods of self-inspection shall be signed and issued by
  bonded operation personnel. With regard to non-bonded goods,
  the application form for the release of production goods shall
  be signed and issued by exclusive personnel.
2.The Park Enterprises without the qualification of
  self-inspection of inbound and outbound areas and monthly
  declaration privileges: when the goods are transported from the
  Park, the application form for the release of production goods
  shall be signed and issued by exclusive personnel and be
  inspected and sealed by Customs. With regard to non-bonded goods,
  they may be released directly upon the application form for the
  release of production goods signed and issued by exclusive
  personnel.
Where the Park Enterprises transport the production goods from the
factory or warehouse in accordance with the preceding paragraph,
the goods shall be examined by the Park guards or exclusive
personnel prior to the release.
If the Park Enterprises are stopped by the security police at the
Park gate when transporting the goods prescribed in Paragraph 1,
the Park Enterprise shall provide the forms for recognition or
inspection.
The release of non-production goods shall be managed and released
by exclusive personnel. Goods that do not belong to the Park
Enterprises may freely come in and out of the Park without any
formalities.

Article 56
The Park Enterprises without the qualification of self-inspection
of inbound and outbound areas and monthly declaration privileges
shall file the application form (please see Appendix Three) with
the Administration for the issuance seal of the release of
production goods and sign and issue the evidencing forms for the
release of production goods themselves. However, with regard to
bonded goods, the release shall still be approved by Customs.

   
Article 57
If the issuance seal applied by the Park Enterprises in
accordance with the preceding article is lost, damaged, or if
there is a change in the personnel, the seal shall be effective
after the alteration registration is complete. If using other
seals as replacement without the approval and being discovered
by the competent authority, the said goods shall not be released
and the Park Enterprises shall not sign and release the forms by
themselves unless the alteration registration is complete.

Article 58
The (evidencing) form for the release of production goods
shall be issued and filled out truthfully when the Park
Enterprises transport the goods from the factory (warehouse)
to make it convenient for the security police at the gate to
recognize or inspect. Any changes in the forms shall be signed
by the bonded operation personnel or exclusive personnel of the
Park Enterprises.

Article 59
Whether with goods or not, when vehicles coming in and out of
each gate of the Park, the security police may recognize or
inspect the vehicles prior to the release.
With regard to the bonded areas that have not yet established
sentry boxes, the security police may irregularly and at
various spots to intercept vehicles around the bonded areas.

Article 60
After the Park Enterprises sign and issue the (evidencing)
form for the release of production goods, the effective
duration is four (4) days for bonded goods and ninety (90)
days for non-bonded or tax free goods. The deadline may be
extended if it falls on a national holiday or weekend.
 

Chapter Eight Supplement Provisions
 

Article 61
In order to ensure that the Park Enterprises truthfully
comply with the regulations to handle bonded operations,
Customs may regularly or irregularly dispatch personnel to
audit the bonded books, warehousing conditions, entrusting
processing, entrusted processing, releasing form of bonded
goods, and other bonded operations.

Article 62 
The Regulation shall be enforced as of the day of promulgation.

 

 

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