Regulations for Bonded Operations in Agricultural Technology Parks Article 23

The Park Enterprises’ self-use machines, equipment, raw materials, commodities, and semi-finished goods sold by sellers in tariff-imposing areas shall be treated as exported goods in accordance with Article 23 of the Act. Both parties to the trade shall jointly prepare relevant declarations and file the documents necessary for customs declaration with Customs for customs clearance. After release from Customs, the transcript of the deemed exportation declaration issued by Customs shall be given to the seller for reimbursement of duty and tax.The aforesaid Park Enterprises that are qualified for self-inspection of inbound and outbound goods and monthly declaration may file a monthly declaration with Customs by the fifteenth day of the next month after the transaction.
中文原文 農業科技園區保稅業務管理辦法第23條
課稅區廠商售予園區事業自用之機器、設備、原料、物料及半製品,依本條例第二十三條規定視同外銷,買賣雙方應聯名繕具報單,檢附報關必備文件等,向海關辦理通關手續,經海關放行後,核發視同出口報單副本交賣方廠商憑以辦理沖退及減免稅捐。
前項具自行點驗進出區及按月彙報資格之園區事業,得於交易後次月十五日前,向海關辦理按月彙報。

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