Act for the Establishment and Administration of Technology Industrial Parks Article 24

For tax-free goods of the businesses in the Parks to be transported to taxation zones due to repair, testing, inspection, display, entrusted processing, or provision of labor services, approval shall be obtained from the Bureau or its branch offices and customs inspection shall be carried out, so that tax guarantee may be waived. However, such tax-free goods shall be transported back to the Parks within six months after exiting from the Parks and the procedures for closing case shall be completed. Customs clearance shall be made and duty shall be recovered if the goods are not returned to the Parks by the deadline.The goods transported to the taxation zones for entrusted processing or under other special circumstances as mentioned in the preceding paragraph may be directly exported or transported to the bonded zones without being sent back to the Parks upon approval of the Bureau or its branch offices, and procedures for closing case shall be done.When it is necessary to extend the time limit for returning the goods to the Parks as described in Paragraph 1, a written request stating the reasons and attaching relevant supporting documents shall be submitted to the Bureau or its branch offices for approval before the returning deadline, and the extension period shall be limited to six months.