Act of Establishment and Administration of Agricultural Technology Parks Article 23

The Park Enterprises shall complete customs clearance, in accordance with the relevant provisions of the Customs Act, for exporting and importing goods.Applications for import or export permits may be exempted for the goods referred to in the preceding paragraph, except for those that endorsements or approvals are required by the competent authority for international trade.The self-use machines, equipment, raw materials, materials, fuels, semi-finished products, and samples sold by sellers of in duty-levying areas for the Park Enterprises in the bonded area for their own use shall be treated as exported goods.In the case that the goods referred to in the preceding paragraph are re-transported to duty-levying areas, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods.