Regulations Governing the Bonding Operations in Science Parks Article 21

In the event that the goods regarded as exported goods are to be returned to the seller for any reason, the buyer and the seller shall, within three months after the entry of the goods into the factory, jointly fill out an application for returning goods with the Customs for its approval; the certificate for such regarded export originally issued shall be withdrawn and revoked or amended; relevant authorities shall be notified of such withdrawal, revocation or amendment and proceed accordingly. Only when the amount of duties and taxes, which were offset, refunded, exempted or deducted, have been paid back, and a notice of such tax pay-back has been given to the competent tax authority can such returned goods be released from the Park.In the case the return of goods set forth in the preceding Paragraph occurs beyond three months after the entry of such goods into the factory, the park enterprise shall fill out a customs clearance application and complete the customs clearance procedures with the Customs in accordance with the procedures for import of ordinary goods, and import duties and taxes shall be levied thereon in accordance with the relevant laws.Upon occurrence of return of the goods regarded as exported and imported goods under the preceding Article, the seller and the buyer shall jointly fill out an application for returning goods and file the same together with necessary documents for clearance of goods with the Customs for customs clearance.