Regulations for Bonded Operations in Agricultural Technology Parks Article 42

If the Park Enterprises suffer from a shortage on bonded goods due to theft, after acquiring evidencing documents from the police and reporting the same to Customs for examination, the Park Enterprises shall complete the tariff and debooking within three (3) months from the next day when the theft takes place. If under special circumstances, after Customs grants its approval, the Park Enterprises may, less than six (6) months, apply for a temporary exemption from supplementary payment of tax with surety provided. If failing to recover the bonded goods that are pilfered after the deadline, the case shall be closed by deducting the tax payment directly from the surety by Customs. With regard to the portion that is recovered, Customs shall return the surety.