Management Regulations Governing Bonded Business in Technology Industrial Parks Article 39

Business entities shall comply with the regulations in the 2nd paragraph and 5th paragraph of the preceding article when accepting the commission for processing from port enterprises in free trade ports, business entities in the same or other Park(s), park enterprises in science parks, park enterprises in agricultural biotechnology parks, or bonded factories.If any bonded raw material or material is added in the aforesaid commodities entrusted for processing, business entities shall fill in a declaration and apply for customs clearance at Customs; the added bonded raw materials or materials may be written off from the ledgers.
中文原文 加工出口區保稅業務管理辦法第39條
區內事業接受自由貿易港區港區事業、同一園區或其他園區區內事業、科學園區園區事業、農業科技園區園區事業或保稅工廠委託加工者,依前條第二項及第五項規定辦理。
前項受託加工貨品,如有添加保稅原料、物料者,應填具報單向海關辦理通關,該添加之保稅原料、物料得予除帳。

English translation for reference only; the Chinese text prevails. Not legal advice.