Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 32
The businesses in the Park which subcontract processing and subcontractors in taxation zones, as set forth in the preceding article, shall both undergo inspection by the Bureau, its branches, or the Customs. The commodities approved for subcontract processing outside the Park shall be processed in the premises of the subcontractors only. No change is allowed unless otherwise approved by the Bureau or its branches.
中文原文 加工出口區設置管理條例施行細則第32條
前條委託課稅區加工之區內事業及受託人，均應受園管局、分局或海關之查核；其經核准出區委託加工之貨品，限在受託人處所加工，非經園管局或分局核准，不得變更之。