Act of Establishment and Administration of Agricultural Technology Parks Article 21
The competent authority may designate a bonded area in the Park and submit for approval of the Executive Yuan to provide the convenience of bonding operations for the Park Enterprises.Regulations for the processing and management of bonded goods, self-inspection of inbound and outbound goods, making consolidated monthly reports, Customs clearance, procedures for recovering taxes on goods that have been internally sold to duty-levying areas, and other required matters within the bonded area referred to in the preceding paragraph shall be prescribed by the competent authority after consulting with the Ministry of Finance.
中文原文 農業科技園區設置管理條例第21條
主管機關得報經行政院核准，於園區內劃定保稅範圍，賦予園區事業保稅便利。
前項保稅範圍內保稅貨品之加工、管理、自行點驗進出區、按月彙報、通關、產品內銷應辦補稅程序及其他應遵行事項之辦法，由主管機關會商財政部定之。
前項保稅範圍內保稅貨品之加工、管理、自行點驗進出區、按月彙報、通關、產品內銷應辦補稅程序及其他應遵行事項之辦法，由主管機關會商財政部定之。