Act of Establishment and Administration of Agricultural Technology Parks Article 28

In the case that the Park Enterprises transfer the ownership or make a change in the uses of the bonded goods that have been approved for exportation to a duty-levying area, the Park Enterprises shall, within thirty (30) days of the date of the transfer of ownership or the change in the uses of the bonded goods, make supplementary payment of customs tariffs, commodity tax, and business tax in accordance with the original type of such bonded goods. In the case of failure to make supplementary payment for such duties in accordance with the relevant provisions, the provisions of the Customs Act shall apply.The Park Enterprises, which make applications for importing non-bonded goods under the name of bonded goods and then voluntarily apply for supplementary payment of duties and dues beyond the time limit as specified in the relevant provisions, shall, in addition to being liable to payment of such duties and dues, be subject to imposition of a delinquency surcharge in an amount to be calculated at the daily rate equal to 0.05% of the amount of the outstanding duties and dues for the period from the date following the date on which the imported raw materials are released by Customs to the date of full payment of the duties and dues. However, if the Customs authority discovers the false importation, the Park Enterprises shall, in addition to being liable to supplementary payment of the duties and dues and delinquency surcharge, be dealt with in accordance with the Customs Anti-smuggling Act.