Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 25
As prescribed in Subparagraphs 1 and 2, Paragraph 1, Article 21 of the Act, machinery and equipment imported for self-use, raw materials, materials, semi-finished products, and samples are exempt from import duty, commodity tax, and business tax. The above include equipment and instruments for production and sales, appliances, samples, vehicles to be used in the Park only, and various materials and instruments used for packaging. The fuels specified in Subparagraph 2 are limited to production in the Park or transshipment.The abovementioned vehicles shall be marked with “this vehicle is used in the technology industrial park only”, using proper font and permanent paint in the front, back, left, and right sides of the vehicles.
中文原文 加工出口區設置管理條例施行細則第25條
本條例第二十一條第一項第一款及第二款規定免徵進口稅捐、貨物稅及營業稅之自用機器、設備、原料、物料、半製品及樣品，包括使用於產銷之設備及器具、用品、樣品、專供區內使用之運輸車輛設備與供包裝用之各種材料及器皿。
第二款規定之燃料，以供區內生產或轉運者為限。
前項運輸車輛設備，應在車輛之前、後、左、右，各以適當之字體及不易洗擦之塗料書明「本車限於科技產業園區內行駛」字樣。
第二款規定之燃料，以供區內生產或轉運者為限。
前項運輸車輛設備，應在車輛之前、後、左、右，各以適當之字體及不易洗擦之塗料書明「本車限於科技產業園區內行駛」字樣。