Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 31
Where businesses in the Park transport tax-free commodities to taxation zones for subcontract processing in accordance with Article 24 of the Act, the commodities transported out of the Park shall not be included in the List of Commodities Subject to Import Restriction, as published by the competent trade authority.
中文原文 加工出口區設置管理條例施行細則第31條
區內事業依本條例第二十四條規定將免稅貨品輸往課稅區委託加工者，其出區之貨品，應非屬貿易主管機關公告限制輸入之貨品項目。