Act of Establishment and Administration of Agricultural Technology Parks Article 22

The customs tariffs, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by the Park Enterprises in the bonded area referred to in the preceding article. However, the customs tariffs, commodity tax, and business tax shall be collected for those transported to duty-levying areas within five (5) years from the importation.The customs tariffs, commodity tax, and business tax shall be exempted for raw materials, materials, fuels, semi-finished products, samples, and finished products approved for trading purposes imported from abroad by the Park Enterprises within the bonded area referred to in the preceding article. However, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas.For export of products or services by the Park Enterprises within the bonded area referred to in the preceding article, the business tax rate is zero (0) and commodity tax shall be exempted therefor. However, in the case that the Park Enterprises transport products, wastes or scraps to duty-levying areas, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas, except in the case that the products still cannot be produced in the domestic duty-levying area, the customs tariffs, commodity tax, and business tax shall be collected according to the raw materials or parts used therefor. Business tax shall be collected for the services provided in a duty-levying area.In the event of special causes requiring that bonded goods of the Park Enterprises within the bonded area referred to in the preceding article be temporarily stored in a duty-levying area, the storage shall be carried out after it has been approved by the Administration and the Park Enterprises have provided Customs with an appropriate guarantees pursuant to the Customs Act. The bonded goods shall be transported back in the time limit prescribed by Customs.The Park Enterprises shall complete customs clearance, without having to complete the formalities for exemption, guarantees, accounting, and payment of surety, in accordance with the relevant provisions of the Customs Act, for the imported goods that are exempted from duties as prescribed in Paragraphs 1 and 2 hereof.