Management Regulations Governing Bonded Business in Technology Industrial Parks Article 47

In the case that business entities transport commodities to duty-levying areas for processing, the wastes and leftover bits and pieces generated after the processing shall be shipped back along with the last shipment of processed commodities, and handled in accordance with the Parks’ provisions for handling wastes and scraps. However, the wastes and leftover bits and pieces with overdue duties and taxes imposed or recognized by Customs as having no commercial value or applicable to a zero tax rate, are not required to be shipped back.