Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 30

The term “transshipment business,” as used in Paragraph 1, Article 22 of the Act, refers to the processing, assembly, warehousing, transportation, loading and unloading, packaging, repair, inspection, or testing of imported domestic or foreign commodities in the Park before resale.Moreover, such commodities still fail to meet the criteria to issue a certificate of origin after undergoing the abovementioned processes. However, it does not include only for lease of warehouses or equipment to others.Where businesses in the Park engage in research and development or provide counseling and technical services as an additional result of operating abovementioned transshipment business, such practice shall also fall within the scope of transshipment business. In the case that businesses in the Park have other sources of income besides transshipment business, related matters shall be handled in accordance with the Income Tax Act.