Act for the Establishment and Administration of Technology Industrial Parks Article 25

Goods sold by the manufacturers in the taxation zones to the businesses in the Parks shall be regarded as goods for export.When the goods mentioned in the preceding paragraph enter the Parks, the application for tax reduction, tax exemption, or refund of import taxes, commodity taxes and business taxes, or for the goods to be returned to the taxation zone shall be submitted. The applications shall be approved by the customs, and relevant formalities for entry to the Parks shall be handled by the customs.When goods are transported back to the taxation zones for which tax reduction, tax exemption, or refund of taxes has been applied as described in the preceding paragraph, relevant taxes and duties shall be levied or the previously reduced or reimbursed taxes shall be recovered based on the prices and tax rates of the taxation zones at the time when the goods are transported to the taxation areas. However, this does not apply to those businesses who have their machinery and equipment moved into the taxation zones more than five years ago.