Regulations for Bonded Operations in Agricultural Technology Parks Article 50

With regard to the goods transported from tariff-imposing areas to bonded areas, if the Park Enterprises do not apply for tax alleviation or reimbursement, the formalities for entering into the Park may be exempted.If the machines purchased by the Park Enterprises need to be returned, replaced, or transported back to the tariff-imposing areas, the Park Enterprise shall fill out the application form for the release of production goods from the agricultural technology Park when the machines arrive at the tariff-imposing areas.
中文原文 農業科技園區保稅業務管理辦法第50條
由課稅區輸入園區保稅範圍之貨品,其不申請減免或退稅者,得免辦手續入區。
園區事業購進機器,日後有退回、調換或運返課稅區者,於運返課稅區時,由該園區事業填具農業科技園區生產性機具貨品出區放行單出區。

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