Regulations for Bonded Operations in Agricultural Technology Parks Article 30
Where the Park Enterprises sell finished goods to export processing factories that pay tariffs on an account basis for further export processing, both parties to the trade shall jointly prepare relevant declarations and file invoices and packing lists with Customs for customs clearance.With regard to the export processing factories’ paying tariffs on an account basis, the Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products shall apply, and the date when Customs issues the declarations shall be deemed as the date of importation and exportation.
中文原文 農業科技園區保稅業務管理辦法第30條
園區事業以成品售予稅捐記帳之外銷加工廠再加工外銷者，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。
前項外銷加工廠之稅捐記帳，應依外銷品沖退原料稅辦法之規定辦理，並以海關簽放報單日期為視同出口及進口之日期。
前項外銷加工廠之稅捐記帳，應依外銷品沖退原料稅辦法之規定辦理，並以海關簽放報單日期為視同出口及進口之日期。