Regulations for Bonded Operations in Agricultural Technology Parks Article 31

When the trade prescribed in the preceding article is rejected, the following provisions shall apply:1.Both parties to the trade shall jointly prepare relevant declarations and submit the documents necessary for customs declaration to the Customs for customs clearance within three (3) months after the goods leave the Park. Customs shall notify the tax collection administration of the original selling Park Enterprise that has acquired the proof of deemed exportation.2.After completing the procedure prescribed in the preceding subparagraph, Customs shall issue the transcript of the declaration for reimbursement to the original purchasing business for tax reimbursement.