Act of Establishment and Administration of Agricultural Technology Parks Article 29

The Park Enterprises shall prepare truthful accounts of the goods entering and exiting the Park, including quantities and prices of the machinery, equipment, raw materials, materials, fuels, semi-finished products, and finished goods approved for trading purposes, regardless of whether they are domestically sourced or imported by the Park Enterprises. If any of the goods stated in the accounts are damaged or lost, the Park Enterprises may submit a report with justified reasons to the Administration for the deletion from the accounts of entries of the goods. After the Administration and Customs or tax collection administrations have jointly verified the report and agreed to exempt the goods from duties, the recorded entries of the goods will be allowed to be deleted from the accounts.If necessary, the Administration, in cooperation with Customs or tax collection administrations, may send their officers to audit the accounts and the goods as referred to in the preceding paragraph.