Regulations for Bonded Operations in Agricultural Technology Parks Article 39
If the Park Enterprises whose approval of residency has been revoked purchases machines, equipment, raw material, material, fuel, semi-finished goods, samples, and finished goods approved for concurrent trade, exempted from custom tariffs, commodity tax, and business tax, from overseas or businesses from tariff-imposing areas and other bonded areas, when the goods are moved from the tariff-imposing areas, the custom tariffs, commodity tax, and business tax shall be imposed in accordance with Article 22 of the Act.
中文原文 農業科技園區保稅業務管理辦法第39條
經廢止進駐核准之園區事業自國外進口,或向課稅區及其他保稅區之廠商購買免徵進口稅捐、貨物稅及營業稅之機器、設備、原料、物料、燃料、半製品、樣品及經核准兼營貿易之成品,於移運課稅區時,應依本條例第二十二條之規定課徵進口稅捐、貨物稅及營業稅。