Management Regulations Governing Bonded Business in Technology Industrial Parks Article 31

In the case that business entities sell commodities to export-processing factories of tax credit for export after processing, the buyer and seller shall jointly fill in and sign a declaration and file the declaration with Customs.The tax credit of export processing factories mentioned in the previous paragraph shall be handled in accordance with the Regulations Governing the Offsetting or Refund of Duties and Taxes on the Raw Materials of Export Products, and the date when Customs signed the declaration shall be regarded as the import or export date.The following regulations shall be complied with in returning the commodities specified in the 1st paragraph:1.Buyer and seller shall jointly fill in and sign a declaration in which the number of the original declaration shall be indicated, and enclose the packing list and photocopies of the original declaration, to apply for approval from Customs to undertake the return procedures and enter the returned commodities in the accounts within one year after the commodities were transported outside the Parks. Customs shall notify the taxing authority if the business entities have acquired the export certificate equivalent.2.Customs shall issue duplicates of the declaration for tax refunds after the procedures stated in the preceding subparagraph are completed, for manufacturers that purchased the commodities, to apply for offsetting or refund of duties and taxes.