Management Regulations Governing Bonded Business in Technology Industrial Parks Article 45
The regulations in Article 40 shall apply when business entities send samples and advertisement products to duty-levying areas for display, exhibition or probation.If the aforesaid commodities are sold or given to manufacturers located at duty-levying areas, and the value of each shipment does not exceed the tax-exempt quota stipulated in the Regulations Governing Customs Clearance for Imported Advertisement Products and Samples, business entities shall fill out the Parks’ application for shipping business entities’ samples and advertisement products exempted from being damaged or having been damaged to duty-levying areas, and send the commodities out of the Parks according to the following regulations:1.Commodities that haven’t been damaged or contaminated shall be examined and released after Customs evaluates the commodity price. Nevertheless, the accumulative amount of outgoing commodities must not exceed NT$36,000 each month, and business entities shall submit a declaration attached with the second copy of the original application for shipping commodities out of the Parks to Customs by the 15th day of the following month.2.Commodities without commercial value due to damage or contamination may be exempted from the clearance formalities, and business entities may directly apply for examination and release at Customs. However, the applications are limited to twice per day, or the outgoing quantity of two applications may be compiled as one application. The accumulative amount must not exceed NT$100,000 each month, and the total amount with the previous amount must not exceed NT$136,000.The items, quantities, and standards for recognizing damage or contamination of the commodities mentioned in the 2nd subparagraph of the previous paragraph will be jointly announced by the BIP and Customs.
中文原文 加工出口區保稅業務管理辦法第45條
區內事業將樣品、廣告品送往課稅區陳列、展示或試用，準用第四十條規定辦理。
前項貨品如係售與或贈與課稅區廠商，且每次攜出之貨品價值未逾廣告品及貨樣進口通關辦法免稅限額規定者，得填具園區區內事業樣品、廣告品免破壞或經破壞後送往課稅區申請書，依下列規定辦理出區：
一、貨品未經破壞或塗損者，由海關核估貨價後查驗放行，但每月出區金額累計不得超過新臺幣三萬六千元，且應於次月十五日前填具報單，檢附原出區申請書第二聯，向海關彙總申報。
二、貨品經破壞或塗損至無商業價值後，得免辦報關手續，逕向海關申請查驗放行，但每日以二次為限，或將二次出區數量彙總為一次出區，每月出區金額累計不得超過新臺幣十萬元，與前款出區金額合計不得超過新臺幣十三萬六千元。
前項第二款貨品項目、數量及破壞或塗損認定基準，由園管局會同海關公告之。
前項貨品如係售與或贈與課稅區廠商，且每次攜出之貨品價值未逾廣告品及貨樣進口通關辦法免稅限額規定者，得填具園區區內事業樣品、廣告品免破壞或經破壞後送往課稅區申請書，依下列規定辦理出區：
一、貨品未經破壞或塗損者，由海關核估貨價後查驗放行，但每月出區金額累計不得超過新臺幣三萬六千元，且應於次月十五日前填具報單，檢附原出區申請書第二聯，向海關彙總申報。
二、貨品經破壞或塗損至無商業價值後，得免辦報關手續，逕向海關申請查驗放行，但每日以二次為限，或將二次出區數量彙總為一次出區，每月出區金額累計不得超過新臺幣十萬元，與前款出區金額合計不得超過新臺幣十三萬六千元。
前項第二款貨品項目、數量及破壞或塗損認定基準，由園管局會同海關公告之。