Management Regulations Governing Bonded Business in Technology Industrial Parks Article 28

When manufacturers located at duty-levying areas sell commodities to business entities, and the commodities must be applied for offset, refund, reduction of, or exemption from, import duties, commodity tax, or business tax, the seller and buyer shall jointly fill in and sign a declaration form and then file the declaration with Customs. Customs will issue the export certificate equivalent within 10 days from the day following customs clearance.When the commodities mentioned in the previous paragraph are eligible for a zero business tax rate, business entities shall apply for customs clearance at Customs and acquire the export certificate equivalent; alternatively, business entities shall sign and certify that they are the buyers in the deduction receipt of the uniform invoice.The commodities stated in the 1st paragraph, if required to have a declaration form filled in, shall be entered in account books after a self-check, and be reported on a monthly basis.When the commodities noted in the 1st paragraph are returned, the seller and buyer shall jointly fill in and sign the declaration form and enclose photocopies of the original entry documents of commodities into the Parks, to apply for the approval of exit of the commodities from Customs within 3 months after the commodities entered the factory; the originally issued export certificate equivalent shall be handed back for nullification. Those who have applied for offset, refund, reduction of, or exemption from, duties and taxes shall return the offset or refunded duties and taxes and notify the competent taxing authority before transporting the commodities outside the Parks.If the returned commodities entered the factory more than 3 months prior, business entities shall apply for customs clearance pursuant to the relevant regulations of general imported commodities, and pay the import duties, commodity tax, and business tax according to law.