Regulations for Bonded Operations in Agricultural Technology Parks Article 22

The Park Enterprises may apply for re-exportation, if the imported goods need to be returned, exchanged or for other reasons.The Park Enterprises shall prepare relevant declarations for the re-exportation prescribed in the preceding paragraph and shall handle customs clearance with Customs in accordance with regulations governing the exportation of general goods.
中文原文 農業科技園區保稅業務管理辦法第22條
園區事業進口貨品因退貨、調換或其他原因得申請復運出口。
前項復運出口應繕具報單,依一般貨品輸出規定向海關辦理通關手續。

English translation for reference only; the Chinese text prevails. Not legal advice.