Management Regulations Governing Bonded Business in Technology Industrial Parks Article 40
Business entities shall obtain approval from the BIP or the branches before shipping bonded commodities to duty-levying areas for repair, inspection or testing, and the bonded commodities shall be shipped back within six months from the day after the commodities exit the Parks. If any special situation occurs, business entities may apply for postponement before the expiry of the time limit; the duration of the extended period must not exceed six months. If the commodities can not be shipped back within the time limit, business entities shall fill in a declaration and pay the overdue duties and taxes within ten days from the day following the expiration date.When shipping the aforesaid commodities out of the Parks, business entities shall fill in the entry and exit record cards for bonded commodities sent for repair, inspection, and testing, and check the commodities by themselves before shipping. The commodities may be directly written off from the original record card when being shipped back into the factory.If the value of the commodities specified in the 1st paragraph exceeds the limited amount jointly promulgated by the BIP and Customs, business entities shall apply for customs clearance at Customs and provide tax deposits before shipping the commodities out of the Parks.The record cards mentioned in the 2nd paragraph, if approved to be computerized by Customs, are subject to the regulations in Paragraph 2 of Article 35.The machinery and equipment shipped out of the Parks in accordance with the regulations in the 1st paragraph are limited to the original ones or new parts, accessories, or attachments of the same specification, as identified by Customs, when being shipped back to the Parks. However, for replacement by new parts, accessories, or attachments, the original parts, accessories, or attachments shall be shipped back to the Parks together. When necessary, Customs may investigate whether the consignor or the consignee uses the machinery and equipment for production purposes, jointly with the BIP or the branches.
中文原文 加工出口區保稅業務管理辦法第40條
區內事業將保稅貨品運往課稅區修理、檢驗或測試者，應經園管局或分局核准後辦理，並於出區之翌日起六個月內運回；其有特殊情形者，得於期限屆滿前申請延期，延長期限不得超過六個月；未依期限運回者，應於期限屆滿之翌日起十日內填具報單補稅。
前項貨品運往區外時，應填具經海關驗印之區內事業保稅貨品出入區（廠）修理、檢驗或測試紀錄卡，自行點驗出區；貨品運回入廠時，逕於原紀錄卡登錄銷帳。
第一項貨品價值超過園管局會同海關公告之一定限額者，應向海關辦理報關，並提供稅款擔保後出區。
第二項之紀錄卡，如經海關核准以電腦處理者，準用第三十五條第二項規定辦理。
依第一項規定出區之機器設備，以運回區內時海關能辨識其為原物或同一規格之新零件、配件或附件為限，但更換新零件、配件或附件者，原零件、配件或附件應一併運回區內；必要時，海關得會同園管局或分局，查察承修或收貨廠商是否利用該機器設備作生產使用。
前項貨品運往區外時，應填具經海關驗印之區內事業保稅貨品出入區（廠）修理、檢驗或測試紀錄卡，自行點驗出區；貨品運回入廠時，逕於原紀錄卡登錄銷帳。
第一項貨品價值超過園管局會同海關公告之一定限額者，應向海關辦理報關，並提供稅款擔保後出區。
第二項之紀錄卡，如經海關核准以電腦處理者，準用第三十五條第二項規定辦理。
依第一項規定出區之機器設備，以運回區內時海關能辨識其為原物或同一規格之新零件、配件或附件為限，但更換新零件、配件或附件者，原零件、配件或附件應一併運回區內；必要時，海關得會同園管局或分局，查察承修或收貨廠商是否利用該機器設備作生產使用。