Regulations for Bonded Operations in Agricultural Technology Parks Article 48

After repaired, inspected, assembled, or tested, the bonded goods prescribed in the preceding article shall be transported back within six (6) months after being released from the Park. An application form for bonded goods entering the factory shall be filed with Customs to close the case and return the surety. If failing to transport the goods before the deadline, the Park Enterprise shall prepare the declaration and pay for the tariff within ten (10) days after the deadline.With regard to the bonded goods released from the Park as prescribed in the preceding paragraph, if the goods cannot be transported back before the deadline under special circumstances,the Park Enterprise shall submit and file written documents concerning the entrusted business outside of the Park or the branch in other Customs area with Customs before the deadline.The deadline may be extended,if the inspection of Customs finds no false statement in the documents. However, in case of machines or equipment, the approval of the Administration shall be acquired,and the total duration shall not be over one year.
中文原文 農業科技園區保稅業務管理辦法第48條
前條保稅貨品修理、檢驗或組裝測試後,應於出區後六個月內運回,運回區內時應填具園區事業出區保稅貨品運回進廠申請書,向海關辦理銷案及退還保證金手續。
未依限運回者,應於期滿後十日繕具報單補稅。
前項出區之保稅貨品,如情形特殊不能於期限運回者,應檢具區外受理廠商或他關區分廠書面資料,於期限屆滿前提出申請,經海關查明屬實後,始准展延。
但機器、設備應經管理局同意,且合計期限不得超過一年。

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