Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 6
Business entity engaged in trans-shipment business imports the commodities from abroad and re-sells after conducting the assembly, warehousing, transportation, loading and unloading, packaging, repair, inspection or test that is regarded as trans-shipment business that does not reach the level to issue certificate of origin.
中文原文 加工出口區區內事業從事轉運業務課稅作業辦法第6條
區內事業從事轉運業務，其自國內外輸入貨品，在區內進行組裝、倉儲、運輸、裝卸、包裝、修配、檢驗、或測試後再銷售者，得視為未達核發產地證明標準之轉運業務。