Regulations for Bonded Operations in Agricultural Technology Parks Article 24
In the event that enterprises in bonded factories, bonded warehouses, logistics centers, export processing zones, science parks, free ports, or other parks sell or transport bonded goods to Park Enterprises, such trade shall be deemed as import and export. Both parties to the trade shall jointly prepare declarations and file the documents necessary for customs declaration with Customs for customs clearance.
中文原文 農業科技園區保稅業務管理辦法第24條
保稅工廠、保稅倉庫、物流中心、加工出口區、科學工業園區、自由貿易港區之事業或其他園區事業以保稅貨品售予或輸往園區事業，視同出口及進口，買賣雙方應聯名繕具報單檢附報關必備文件，向海關辦理通關手續。