Regulations for Bonded Operations in Agricultural Technology Parks Article 26
Where Park Enterprises sell or transport bonded goods to other Park Enterprises in another Park for further export processing or storage in bonded warehouses or logistics centers, it shall be deemed as import and export. Both parties to the trade shall jointly prepare relevant declarations and file the documents necessary for customs declaration with Customs for customs clearance.If the goods deemed as import and export as prescribed in the preceding paragraph need to be returned, the provision of the preceding article shall apply mutatis mutandis.
中文原文 農業科技園區保稅業務管理辦法第26條
園區事業以保稅貨品售予或輸往其他園區之園區事業再加工出口,或進儲保稅倉庫、物流中心者,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。
前項視同出口及進口貨品發生退貨時,準用前條規定辦理。
前項視同出口及進口貨品發生退貨時,準用前條規定辦理。