Management Regulations Governing Bonded Business in Technology Industrial Parks Article 49
The commodities imported from duty-levying areas to the Parks for business entities to use or for export in accordance with the provisions prescribed in Article 25 of this Act, if there is no need to apply for reduction of, or exemption from, duties and taxes, or tax refunds, are exempted from clearance formalities and ledger management when being shipped in and out of the Parks.
中文原文 加工出口區保稅業務管理辦法第49條
依本條例第二十五條規定，由課稅區輸往園區內供區內事業自用或供轉口外銷之貨品，其不須申請減免稅或退稅者，於進出園區時，免辦報關手續，並免列入帳冊管理。