Regulations Governing Customs Bonded Factories Article 33

When selling or transporting bonded goods to an enterprise in the Science Park, Technology Industrial Park, Agricultural Technology Park, Free Trade Zone or another bonded factory, the bonded factory which sells such goods and the buyer thereof shall jointly prepare an application for export/import of such bonded items, and shall file the same together with relevant documents, including invoices, packing lists and approval(s) given by the competent authority in the bonded area, with the supervising Customs or the local Customs branch office at buyer's end for customs clearance.In case the goods sold under the preceding paragraph are rejected for return to the seller, the buyer and the seller shall jointly prepare a customs declaration form and file the same together with the approving document issued the competent authority in the bonded area with the supervising Customs or the local Customs branch office at buyer's end for customs clearance.For the sales referred to in the preceding two paragraphs, excluding the self-use machines and equipment, the provisions of Subparagraph 2, Paragraph 1, Article 31 hereof shall apply mutatis mutandis.