Regulations Governing the Bonding Operations in Science Parks Article 20

Transactions whereby a bonded factory, a bonded warehouse, an enterprise located within technology industrial parks, a logistics center, or an enterprise in agricultural technology parks sells or delivers bonded goods to a park enterprise shall be regarded as export or import of goods, and the buyer and the seller shall jointly fill out an application for export or import of goods and file the same together with necessary documents for clearance of goods with the Customs for customs clearance.Transactions whereby a park enterprise sells or ships any bonded goods in its possession to a bonded factory, an enterprise in agricultural technology parks, or an enterprise located within technology industrial parks, or stores any such goods in a bonded warehouse or in a logistics center shall be regarded as export orimport of goods, and the buyer and the seller shall jointly fill out a customs clearance application and file the same together with necessary documents for clearance of goods with the Customs for customs clearance.The preceding two (2) Paragraphs shall be deemed export or import cases. Buyers and sellers who are qualified for performing the self-check-and-inspection of goods to be entered in and/or released from the Park and for making a consolidated monthly report, may report the transaction to Customs as part of their monthly totals report, on or before the 15th of the month following the transaction.Any sale or delivery of goods by an enterprise in a free harbor zone to a park enterprise, or any sale or delivery of bonded goods by a park enterprise to an enterprise in a free harbor zone, shall be conducted in accordance with the Regulations Governing the Customs Clearance for Commodity of Free Trade Harbor Zone.
中文原文 科學園區保稅業務管理辦法第20條
保稅工廠、保稅倉庫、科技產業園區區內事業、物流中心或農業科技園區之園區事業以保稅貨品售予或輸往園區事業,視同出口及進口,買賣雙方應聯名繕具報單,檢附報關必備文件,向海關辦理通關手續。
園區事業以保稅貨品售予或輸往保稅工廠、農業科技園區之園區事業或科技產業園區區內事業,或進儲保稅倉庫、物流中心者,視同出口及進口,買賣雙方應聯名繕具報單,檢附報關必備文件,向海關辦理通關手續。
前二項視同出口及進口案件,具自行點驗進出區及按月彙報資格之買賣雙方,得於交易後次月十五日前,向海關辦理按月彙報。
自由港區事業貨物售予或輸往園區事業或園區事業保稅貨品售予或輸往自由港區事業,依自由貿易港區貨物通關管理辦法相關規定辦理。

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