Management Regulations Governing Bonded Business in Technology Industrial Parks Article 30

In the case that business entities purchase bonded commodities from or sell bonded commodities to, business entities in other Parks, park enterprises in science parks, park enterprises in agricultural biotechnology parks, bonded factories, bonded warehouses, or other bonded areas, the buyer and seller shall jointly fill in and sign a declaration and file the declaration with Customs, with duties and taxes paid.When the commodities mentioned in the preceding paragraph are returned, the buyer and seller shall jointly fill out a declaration and follow the procedures for transporting the returned commodities outside the Parks.The commodities stated in the preceding two paragraphs shall be handled in the way prescribed in Article 7, and business entities shall make the monthly report by the 15th day of the following month; those who declare by paying duties and taxes shall follow the regulations regarding importing commodities for domestic sales stated in the previous article.In the case where business entities purchase bonded commodities from or sell bonded commodities to port enterprises in free trade ports, the provisions of the Regulations Governing Customs Clearance for Goods in Free Trade Ports shall be followed.