Management Regulations Governing Bonded Business in Technology Industrial Parks Article 33

When the specialized trading industry in the Parks commissions manufacturers located at duty-levying areas to process bonded commodities pursuant to the regulations prescribed in Article 24 of this Act, the processing is limited to reassembly, simple processing and unsubstantial transformation.The trading industry noted in the previous paragraph shall fill in the record cards of commodities commissioned for processing exiting and entering the factory with the stamping by Customs, and then declare the commodities at Customs and pay taxes as a guarantee when transporting the commodities outside the Parks. The trading industry shall also fill in the declaration and file the declaration with Customs when the commodities are returned.The regulations stipulated in Paragraph 3 of Article 35 shall apply to the time limit for transporting the commodities stated in the preceding paragraph back to the Parks and relevant details; the computerized record cards, as approved by Customs, are subject to the regulations prescribed in Paragraph 2 of Article 35.