Management Regulations Governing Bonded Business in Technology Industrial Parks Article 17
The duty-free machinery and equipment imported for own use may be deleted from the ledgers by business entities and are not subject to ledger management after being imported for more than five years; business entities may present the release order of outgoing commodities of the Parks without customs declaration when releasing commodities.
中文原文 加工出口區保稅業務管理辦法第17條
區內事業免稅輸入之自用機器、設備，其輸入屆滿五年後，由區內事業自行除帳，得免列帳監管；出區時，憑園區貨品出區（廠）放行單出區，無須報關。