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

The term “goods for trade, storage, and transshipment from abroad,” as used in Subparagraph 2, Paragraph 1, Article 21 of the Act, refers to the commodities imported from abroad and then resold in their original form or after simple processing or restructuring.The term “simple processing,” as used in the preceding paragraph, refers to the processing that does not result in substantial transformation of the commodity.The abovementioned substantial transformation shall be recognized according to the standards of origin of imported commoditiesThe goods specified in Paragraph 1 shall be stored in a special warehouse or special area. Ledgers and incoming and outgoing reports shall be prepared for auditing purposes. The format of the ledgers and incoming and outgoing reports shall be determined by the Bureau together with the Customs.