Regulations Governing the Bonding Operations in Science Parks Article 14
The bonded machinery and equipment imported by a park enterprise may be deleted from the account of bonded goods by the park enterprise on its own upon elapse of five full years after the date of import thereof and may no longer be subject to bonded good control; provide, however, that for those strategic and hi-tech goods, they shall still be disposed of in accordance with relevant provisions.
中文原文 科學園區保稅業務管理辦法第14條
園區事業之保稅機器、設備進口屆滿五年後，由園區事業自行除帳，屆時得免列帳監管；其屬戰略性高科技貨品者，仍應依相關規定辦理。