Taxation Imposed Measures on Transshipment Engaged by Business Entities in Technology Industrial Parks Article 7
If business entity engaged in trans-shipment business imports the commodities from abroad, re-sells after processing but does not reach the level to issue certificate of origin, then the business entity may prepare the following documents to apply to the Bureau of Industrial Parks or its branches (hereinafter referred as “the BIP” or “the branches”) for issuing of certificate within two months after the end of fiscal year:1.Application.2.Operational process of commodities from importation, processing, to sale.3.Used material analysis and relevant documents of processed and re-sold commodities.When the aforementioned business entity is dissolved or is merged, it should prepare the aforementioned documents and apply to the BIP or the branches for issuing of certificate within one month from the dissolving or merging date.
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7條
區內事業從事轉運業務，其自國內外輸入貨品經加工後再銷售，未達核發產地證明標準者，得於會計年度結束後二個月內，檢具下列文件，向經濟部產業園區管理局或分局（以下簡稱園管局或分局）申請核發證明書：
一、申請書。
二、貨品自輸入經處理後銷售之作業流程。
三、處理後再銷售貨品用料分析及相關證明文件。
前項區內事業遇有解散或合併情事時，應於解散或合併之日起一個月內，檢具前項所列文件，向園管局或分局申請核發證明書。
一、申請書。
二、貨品自輸入經處理後銷售之作業流程。
三、處理後再銷售貨品用料分析及相關證明文件。
前項區內事業遇有解散或合併情事時，應於解散或合併之日起一個月內，檢具前項所列文件，向園管局或分局申請核發證明書。