Act for the Establishment and Administration of Technology Industrial Parks Article 26

Businesses in the Parks may store, display, modify, process their goods, and perform other treatments. However, accounts shall be kept to record the quantities and monetary amounts of inbound and outbound goods in detail for auditing by the Bureau or its branch offices and the customs.The goods mentioned in the preceding paragraph may be stored in the Parks indefinitely. If the goods are defective, a report shall be submitted to the Bureau or its branch offices for carrying out examination in conjunction with the customs and tax collection agencies. The goods may be deducted from the accounts once the case is confirmed and where this is a legitimate reason.