Management Regulations Governing Bonded Business in Technology Industrial Parks Article 46
When carrying samples and advertisement products with the value under the export permit exemption quota to foreign countries, business entities shall fill in an application, acquire the permit issued by the BIP or the branches, and apply for examination or additional seal at Customs before the release; business entities shall apply to Customs for case closure with the export documents from Customs at the place of export within a month. If business entities fail to close the case within the time limit, they shall fill in a declaration and pay the overdue duties and taxes according to the procedures for shipping commodities out of the factory within 10 days from the day following the expiration date for case closure.
中文原文 加工出口區保稅業務管理辦法第46條
區內事業將樣品、廣告品攜往國外，其價值在輸出免簽證限額以下者，得填申請書，除須經園管局或分局核發簽證者外，逕向海關申請查驗或加封後放行出區，並於一個月內檢附出口地海關之出口證明文件向海關銷案；逾期未辦理銷案者，應於銷案期限屆滿之翌日起十日內，填具報單按出廠形態補稅。