Regulations for Bonded Operations in Agricultural Technology Parks Article 25

When the deemed exported goods need to be returned, both parties to the trade shall jointly prepare the goods return application and relevant declarations, and shall apply to Customs for customs clearance within three (3) months after the goods enter the factory. The originally issued deemed exportation documents shall be collected back and destroyed. Those have proceeded to reimbursement of duty and tax shall repay the reimbursed amount and notify the tax collection administration, then the said goods may be returned and leave the Park.If the case regarding goods return as prescribed in the preceding paragraph occurs after the goods enter the factory for more than three (3) months, customs clearance shall be handled in accordance with regular import procedures and tax shall be levied in accordance with the law.If the deemed imported/exported goods prescribed in the preceding paragraph need to be returned, both parties to the trade shall jointly prepare the goods return application and relevant declarations, and shall apply to Customs for customs clearance.