Enforcement Rules for the Act of Establishment and Administration of Agricultural Technology Parks Article 12
Applications by a Park Enterprise for selling self-use machines or equipment imported from abroad and exempted from the custom tariffs, commodity tax, and business tax shall be reported to the Administration for approval and shall meet any of the following requirements:1.The Park Enterprise no longer needs such machines or equipment due to change of its production plan;2.The Park Enterprise has declared its dissolution;3.The court has imposed a compulsory execution against the Park Enterprise for liquidation;4.The Park Enterprise is ordered by the Administration to move out of the Park;5.Old machines and equipment need to be phased out; or6.Other special circumstances that occur from business operations.If it has been less than five (5) years since the machines and equipment, as set forth in the preceding paragraph, were imported, the Administration shall report to Customs after granting its approval.
中文原文 農業科技園區設置管理條例施行細則第12條
園區事業讓售自國外輸入免徵進口稅捐、貨物稅及營業稅之自用機器、設備至課稅區者，應報經管理局核准，並以具有下列情形之一者為限：
一、園區事業因生產計畫改變，不需使用。
二、園區事業宣告解散。
三、園區事業因清償債務，經依法強制執行。
四、園區事業經管理局勒令遷出園區。
五、因機器設備需汰舊換新。
六、其他因營運所生之特殊情形。
前項之機器、設備輸入未滿五年者，管理局於核准後並應報知海關。
一、園區事業因生產計畫改變，不需使用。
二、園區事業宣告解散。
三、園區事業因清償債務，經依法強制執行。
四、園區事業經管理局勒令遷出園區。
五、因機器設備需汰舊換新。
六、其他因營運所生之特殊情形。
前項之機器、設備輸入未滿五年者，管理局於核准後並應報知海關。