Enforcement Rules for the Act of Establishment and Administration of Agricultural Technology Parks Article 13
The imported fuels that are exempted from taxes set forth in Article 22, Paragraph 2 of the Act shall refer to those exclusively provided for direct productions of the Park Enterprises in the bonded area.The Park Enterprises that import finished goods for approve concurrent business as prescribed in Article 22, Paragraph 2 of the Act shall refer to those that have completed the registration of additional concurrent businesses and operation-related trading items.The imported samples that are exempted from taxes set forth in Article 22, Paragraph 2 of the Act shall refer to those items that are served as references for trade or manufacture with words, such as “sample” or “not for sale,” printed or carved thereon, or those that are stated as samples or not-for-sale items on the appended documents at for Customs clearance.The Park Enterprises that export products or services set forth in Article 22, Paragraph 3 of the Act shall refer to any of the following circumstances:1.Trading between a Park Enterprise and other Park Enterprises in the same Park, Park Enterprises in other Parks, foreign customers, science-based industries in domestic science-based industrial Parks, enterprises in export processing zones, or bonded factories;2.Selling to exporters for direct exportation or storage in bonded warehouses/ distribution logistics centers for exporting trade; or3.Selling goods to free port enterprises for business operations.
中文原文 農業科技園區設置管理條例施行細則第13條
本條例第二十二條第二項規定免徵稅捐之進口燃料，以專供保稅範圍內園區事業直接生產用者為限。
本條例第二十二條第二項所稱經核准兼營貿易用成品之園區事業，指辦妥增列兼營與營業相關之貿易項目之登記者。
本條例第二十二條第二項規定免徵稅捐之進口樣品，指印有或刻有樣品或非賣品字樣，或於報關時所附文件上載明係樣品或非賣品，供交易或製造上參考之物品。
本條例第二十二條第三項所稱園區事業以產品或勞務外銷者，包括下列各款情形之一：
一、園區事業與園區事業、其他園區事業、國外客戶、國內科學工業園區科學工業、加工出口區區內事業、保稅工廠間之交易。
二、售與外銷廠商直接出口或存入保稅倉庫、物流中心以供外銷者。
三、售與自由港區事業貨物以供營運者。
本條例第二十二條第二項所稱經核准兼營貿易用成品之園區事業，指辦妥增列兼營與營業相關之貿易項目之登記者。
本條例第二十二條第二項規定免徵稅捐之進口樣品，指印有或刻有樣品或非賣品字樣，或於報關時所附文件上載明係樣品或非賣品，供交易或製造上參考之物品。
本條例第二十二條第三項所稱園區事業以產品或勞務外銷者，包括下列各款情形之一：
一、園區事業與園區事業、其他園區事業、國外客戶、國內科學工業園區科學工業、加工出口區區內事業、保稅工廠間之交易。
二、售與外銷廠商直接出口或存入保稅倉庫、物流中心以供外銷者。
三、售與自由港區事業貨物以供營運者。