Management Regulations Governing Bonded Business in Technology Industrial Parks Article 23
Business entities shall apply for customs clearance in accordance with the regulations governing import of general commodities when applying for exporting importations due to return, exchange, or other reasons.
中文原文 加工出口區保稅業務管理辦法第23條
區內事業進口貨品，因退貨、調換或其他原因得申請復運出口者，依一般貨品輸出規定向海關辦理通關手續。