Enforcement Rules of Act for the Establishment and Administration of Technology Industrial Parks Article 4

The Regulations Governing Import of Commodities shall apply to any and all commodities that are transported to taxable zones in accordance with Article 7 of the Act. To import commodities in the List of Commodities Subject to Import Restriction, businesses in the Park shall apply to the Bureau of Industrial Parks, Ministry of Economic Affairs (hereinafter referred to as the “Bureau”) or its branches for an import permit in accordance with the rules in the aforesaid list, unless otherwise provided in other laws. In the case that commodities exempted from an import permit are in the List of Commodities Assisted by Customs for Import Examination, such commodities shall be handled in accordance with the rules in the aforesaid list upon import declaration.Issuing a uniform invoice is not required for the sale of aforesaid commodities. However, such sale shall be included in the profit-seeking enterprise income tax return in the same year.