Regulations for Bonded Operations in Agricultural Technology Parks Article 27

In the event that Park Enterprises sell or transport bonded goods to enterprises in bonded factories, bonded warehouses, logistics centers, export processing zones, science parks, free ports, or other parks, 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.If the goods deemed as import and export as mentioned in the preceding paragraph need to be returned, the provisions of Article 25 shall apply mutatis mutandis.