Regulations for Bonded Operations in Agricultural Technology Parks Article 34

Where the Park Enterprises take their products as samples or gifts and sell or give the products to other domestic or foreign businesses and customers who visit, if the products are not listed under the restrained imported/exported goods announced by the competent trading authority and are worth less than 20,000 US Dollars, the following provisions shall apply:1.With regard to the goods that are sold or given to businesses in tariff-imposing areas, the Park Enterprises shall prepare and submit the declarations to Customs for clearance.2.With regard to the goods that are given to foreign businesses, the Park Enterprises shall prepare and submit the declarations to Customs for clearance in accordance with the product exportation procedures .3.With regard to the goods that are delivered to foreign customers who visit, brought abroad by factory personnel or courier business operators, or given to foreign guests as gifts by private organizations when traveling overseas, the Park Enterprises shall fill out the applications for bringing bonded goods abroad by the Park Enterprises, and the goods shall be examined and sealed by Customs or bonded operation personnel of the Park Enterprises that have monthly declaration privileges and delivered to the foreign customers, factory personnel, courier business operators, or private organizations. Within thirty (30) days after the goods are brought out of the Park, the case may be closed according to the exportation proof issued by Customs at the destination. However, cases examined by bonded operation personnel of the Park Enterprises shall be reported, three (3) days after the goods leave the Park to Customs for recording.4.Where the government agencies dispatch their personnel abroad or receive foreign guests and purchase gifts from the Park Enterprises for people from other countries, mainland China, Hong Kong, or Macau, the case shall be closed on receipt of the proof issued by the first-level authorities under each Yuan and related receipts.If the cases of the goods as set forth in the preceding subparagraphs 3 and 4 cannot be closed and the goods cannot be transported back to the factories, the Park Enterprises shall, within ten (10) days after the deadline, prepare and submit the declarations and pay for the tariffs based on the types of goods shipped out of the factory.Where the Park Enterprises deliver raw materials, parts and accessories, and instruments and equipment to foreign customers who visit the factory, factory personnel, or courier business operators deliver any of the above items to foreign countries for tests or maintenance, if the items are not listed under the restrained imported/exported goods announced by the competent trading authority and are worth less than 20,000 US Dollars,Paragraph 1, Subparagraph 3 hereof shall apply mutatis mutandis. According to the situation, the amount as set forth in Paragraph 1 and the preceding paragraph may be adjusted and promulgated by the Administration in conjunction with Customs.
中文原文 農業科技園區保稅業務管理辦法第34條
園區事業以其產品作為樣品或贈品,售予或贈送國內外廠商及參觀之客戶,其非屬貿易主管機關公告限制輸出入貨品項目且價值在美金二萬元以下者,依下列規定辦理:
一、售予或贈與課稅區廠商者,應繕具報單,向海關辦理通關手續。
二、寄送國外廠商者,應繕具報單依產品外銷程序,向海關辦理通關手續。
三、交與到廠參觀之國外客戶、由廠方人員或快遞業者攜帶出口、民間團體出國餽贈外賓之禮品者,應填具園區事業保稅貨品攜帶出口申請書,由海關或具有按月彙報資格園區事業保稅業務人員核對加封交國外客戶、廠方人員、快遞業者或民間團體具領出區,於出區後三十日內憑出口地海關出口證明銷案。
但由園區事業保稅業務人員核放之園區事業保稅貨品攜帶出口申請書案件應於出區後三日內,報海關備查。
四、政府機關派員出國、或接待來訪外賓向園區事業購買禮品贈送外國、大陸及香港澳門地區人士者,應憑院屬一級機關證明及收據銷案。
前項第三款、第四款貨品未能銷案,亦未運回廠內者,應於銷案期限屆滿後十日內,繕具報單按出廠型態補稅。
園區事業以其原料、零組件、儀器設備交與到廠之國外客戶、廠方人員或快遞業者出口至國外測試、維修,非屬貿易主管機關公告限制輸出入貨品項目且價值在美金二萬元以下者,準用第一項第三款方式辦理。
第一項及前項之金額得由管理局會同海關依實際狀況調整公告之。

English translation for reference only; the Chinese text prevails. Not legal advice.