Regulations for Bonded Operations in Agricultural Technology Parks Article 35

With regard to the goods exported or imported by the Park Enterprises, if the quantity is less than ten (10) pieces and each piece is less than twenty (20) kilograms, the Park Enterprises may fill out application forms regarding small raw material packages sealed and delivered in the factory at the importation, apply to Customs at the place of import for approval, deliver the goods to the personnel dispatched by the Park Enterprises to bring in the factory, and apply to Customs for customs clearance. For export by mail, an application shall be filed with Customs for customs clearance, and goods shall be mailed and exported after inspection by Customs. However, if the goods are lost during the transportation, the Park Enterprises shall pay for the tariff.
中文原文 農業科技園區保稅業務管理辦法第35條
園區事業輸出入之貨品,數量在十件以下,每件毛重未逾二十公斤,其輸入時得填具園區事業空運或郵寄少量原料包裝加封交運進廠申請書,向進口地海關申請核准,交由該園區事業所派人員攜運進廠,並向海關辦理通關手續;以郵寄輸出時,應向海關辦理通關手續經海關驗放後交郵寄出口。
但在運送中遺失者,應由園區事業補繳稅捐。

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