Regulations for Bonded Operations in Agricultural Technology Parks Article 36
Where the Park Enterprises’ finished goods are declared and exported by other businesses or traders, Article 28 hereof shall apply. The export declaration shall be delivered to the Park Enterprises after the exportation for debooking. Exporters may not apply for tax reimbursement.
中文原文 農業科技園區保稅業務管理辦法第36條
園區事業之成品由其他廠商或貿易商報運出口者,應依第二十八條規定辦理,其出口報單於出口後交由園區事業除帳,出口廠商不得申請退稅。