Regulations for Bonded Operations in Agricultural Technology Parks Article 43

Where the Park Enterprises borrow, lend, and return raw materials, materials, fuels, semi-finished goods, or finished goods, both parties shall jointly fill out the application regarding borrowing (lending) raw materials, materials, fuels, semi-finished goods, or finished good and apply to Customs for inspection and procedures of entering (leaving) the factory. After each Park Enterprise receives or returns the aforesaid items, the case shall be closed an entered in the book.Cases prescribed in the preceding paragraph may be handled by self-inspection of inbound/outbound factory in accordance with Articles 5 and 6 hereof. Within five (5) days after the goods enter (leave) the factory, the application regarding borrowing (lending) raw materials, materials, fuels, semi-finished goods, or finished good shall be filed with Customs for record.The raw materials, materials, fuels, semi-finished goods, and finished good lent by the Park Enterprise as prescribed in the preceding two paragraphs shall be returned within three (3) months from the day of lending. A supplementary customs clearance and transfer procedure shall be handled in accordance with Article 32 hereof, if failing to return after the deadline or close the case with Customs. With regard to serious violations, Customs may cease accepting cases of borrowing/lending from both Park Enterprises for six (6) months.
中文原文 農業科技園區保稅業務管理辦法第43條
園區事業間借入、借出及歸還原料、物料、燃料、半製品、成品,應由雙方聯名填具園區事業借入(出)原料、物料、燃料、半製品、成品申請書,向海關申報辦理驗放及進(出)廠手續,並由各該園區事業點收或歸還銷案後登入帳冊。
前項案件得依第五條及第六條規定,辦理自行點驗進(出)廠,並於進(出)廠五日內檢送園區事業借入(出)原料、物料、燃料、半製品、成品申請書向海關報備。
前二項由園區事業借出之原料、物料、燃料、半製品或成品,應自借出之日起三個月內歸還,逾期不還或未向海關銷案者,應即依第三十二條規定補辦通關及轉帳手續,其情節重大者,並得停止受理雙方園區事業借出入案件之申請半年。

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