Management Regulations Governing Bonded Business in Technology Industrial Parks Article 35

Business entities’ bonded commodities, commissioned to manufacturers located at duty-levying areas for processing, may enter or exit the Parks by batch. When the commodities exit the Parks, business entities shall fill in the entry and exit record cards for the commodities commissioned for processing with the stamping by Customs, and conduct self-check before the commodities are transported out of the Parks. When the processed commodities are shipped back to the Parks, business entities shall directly write off the entry from the original entry and exit record cards.If business entities have obtained approval from Customs to computerize the aforesaid record cards, they shall input the relevant incoming and outgoing data into the computer for filing within the specified period, as prescribed in Article 10, and print out substitute monthly reports for record cards for future reference by the 20th day of the following month.The commodities specified in the 1st paragraph shall be shipped back within six months after exiting the Parks. If the commodities cannot be shipped back as scheduled, business entities shall apply to the BIP or the branches for postponement and state the reasons prior to the expiry of the time limit. The time limit can only be extended by six months. If the commodities cannot be shipped back to the Parks by the expiration date, business entities shall fill in a declaration and pay the overdue duties and taxes within ten days from the day following the expiration date.Business entities that export or ship commodities from the processing manufacturers or branches located at other duty-levying areas to other bonded areas in their own name, shall attach duplicate copies of the declaration issued by Customs at the place of import or other documents to apply to Customs for closing the case.