Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 33

According to the provisions of Article 25 of the Act, commodities transported from taxation zones to the Park for either used by businesses in the Park or transmitted and exported, shall be regarded as exports. Businesses in the Park may apply for reduction, exemption, or refund of import duty, commodity tax, and business tax as stipulated. The procedures for transporting the abovementioned commodities to and out of the Park are as follows:1.Those who apply for reduction, exemption, or refund of import duty, commodity tax, and business tax shall make a customs declaration when transporting commodities to the Park. The Customs shall issue a certificate within ten days from the day following the release of the commodities. When the commodities are being transported back to taxation zones, the provisions of Paragraph 3, Article 25 of the Act shall apply.2.Those who do not need to apply for tax reduction, exemption, or refund are exempt from the abovementioned formalities when transporting commodities to the Park. Businesses wishing to apply for zero business tax rate for commodities specified in Paragraph 1 shall make a customs declaration and obtain a document attesting that the commodities are regarded as exports from the Customs. Alternatively, businesses in the Park may prove that they have purchased the commodities by presenting the tax credit copy of the uniform invoice endorsed.