Regulations for Bonded Operations in Agricultural Technology Parks Article 37

With regard to the bonded goods that are internally sold to tariff-imposing areas, the goods can only be release after the Park Enterprises prepare and submit the declaration to Customs for custom tariffs. If the goods are the restrained imported/exported goods announced by the competent trading authority, approval of the Administration shall be acquired. If the goods are sold to the businesses in tariff-imposing areas for further export processing, the Park Enterprises shall additionally report such a fact and attach a transcript of declaration for tax reimbursement to Customs for examination. After the examination, Customs shall send the same to the tax reimbursement unit to handle relevant reimbursement affairs after the goods are processed and exported.If the goods prescribed in the preceding paragraph are found damaged or their specifications or quality are inconsistent with the original contract, and the Park Enterprises shall make compensation or exchange the goods, the Park Enterprises shall submit the application and file relevant documents with Customs within one (1) month after the original goods are released. If Customs finds no false statement in the documents, the Park Enterprises may be exempted from customs duties.With regard to the machines and equipment that are sent back to the Park for repair and assembly after sold to tariff-imposing areas, the relevant provisions in Customs Law shall apply.The assessment of customs duties for products internally sold to tariff-imposing areas shall be based on any of the following methods:1.With regard to those have domestic productions; Customs duties shall be according to the remaining balance after Customs value in the form when the goods are shipped out of the factory is deducted 30%.2.If the product cannot be produced domestically, Customs duties shall be assessed according to the raw materials or parts.