Management Regulations Governing Bonded Business in Technology Industrial Parks Article 41

For shipping bonded commodities to duty-levying areas for exhibitions, business entities shall first obtain approval from the BIP or the branches; business entities shall also fill out the application for exhibitions outside the Parks in order to gain approval from Customs, and then self-check the outward and inward commodities. When necessary, Customs may conduct an investigation into the usage of the aforesaid commodities at the exhibitions jointly with the BIP or the branches, to see whether the usage has been altered.If the value of the aforesaid commodities exceeds the limited amount prescribed in the 3rd paragraph of the preceding article, business entities shall apply for customs clearance at Customs and provide tax deposits before shipping the commodities out of the Parks. When the commodities are shipped back, business entities shall apply to Customs for case closure with the application for transporting the exhibited commodities back to the factory.The commodities sent out of the Parks pursuant to the regulations in the 1st paragraph shall be shipped back within six months from the day after the exit. 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.