Regulations for Bonded Operations in Agricultural Technology Parks Article 10

The Park Enterprises shall preserve relevant bonded books and reports for five (5) years after the annual inventory check is over. Relevant certificates shall be preserved for three (3) years.With regard to the relevant certificates as set forth in the preceding paragraph, the Park Enterprises may, with the approval of Customs issued after the inventory check is closed, use microfilm, tapes, disks, CD-ROM, or other electronic media to record in order and preserve such device in accordance with the durations prescribed in the preceding paragraph. The original copies may be destroyed. However, if Customs, when proceeding investigation pursuant to the laws, requires the transcript of the forms and relevant documents, the Park Enterprises shall be responsible for providing such documents.Upon requirements of audit or supervision, the Administration and Customs may inspect the Park Enterprises’ bonded books and reports and may dispatch personnel with official documents to inspect other books, reports, and certificates. The Park Enterprises shall not refuse.