Regulations Governing the Bonding Operations in Science Parks Article 22
In exporting finished products, a park enterprise shall fill out a customs clearance application and complete the customs clearance procedures with the Customs in accordance with the procedures for export of ordinary goods.The exported goods whose customs clearance is conducted in the Park as set forth in the preceding Paragraph shall be inspected by Customs at the designated warehouse or location. Customs shall, upon release of such goods, supervise the loading of such materials into sealed, bonded truck(s) / container(s) for transportation, issue a container (merchandise) shipping order, put the same in a sealed envelope and forward it along with the goods to the Customs at the place of export. The Customs at the place of export shall, after having verified the shipment, return the second copy of the container (merchandise) shipping order to the Customs to close the case. Park enterprise exports with export prices in excess of USD $20,000, or which are classified as Strategic High-tech Commodities, shall be brought out the border by enterprise-appointed personnel, who will complete the sealing and customs clearing with the Park Customs. They will then bring the export items, along with the items’ Park Enterprise Export Transport Form, to Customs at the export location, and complete the shipping arrival registration, at which point the items may be exported under monitoring. Note that items lost in transit, the park enterprise shall make supplementary payments for taxes and duties.For importing or exporting goods, a park enterprise may choose to process the customs clearance procedures in accordance with the Regulations for Customs Clearance Processes with the Customs at the place where its import or export of goods is conducted.
中文原文 科學園區保稅業務管理辦法第22條
園區事業以成品出口,應繕具報單依一般貨品出口之規定向海關辦理通關手續。
前項在園區通關之出口貨品,應由海關在指定倉庫或地點查驗,經放行後監視裝入保稅卡車、貨櫃加封交運,並簽發貨櫃(物)運送單,隨貨封送出口地海關,經出口地海關核明後,以貨櫃(物)運送單第二聯送回海關銷案。
園區事業出口離岸價格逾二萬美元或戰略性高科技之貨品以其指派之人員隨身攜運出境者,經向園區海關辦理通關放行加封,併同園區事業貨品攜帶出口運送單,送交出口地海關辦理到貨註記後監視出境。
但在運送途中遺失者,應由園區事業補繳稅捐。
園區事業進、出口貨品得選擇在進、出口地海關依通關之作業規定辦理通關手續。
前項在園區通關之出口貨品,應由海關在指定倉庫或地點查驗,經放行後監視裝入保稅卡車、貨櫃加封交運,並簽發貨櫃(物)運送單,隨貨封送出口地海關,經出口地海關核明後,以貨櫃(物)運送單第二聯送回海關銷案。
園區事業出口離岸價格逾二萬美元或戰略性高科技之貨品以其指派之人員隨身攜運出境者,經向園區海關辦理通關放行加封,併同園區事業貨品攜帶出口運送單,送交出口地海關辦理到貨註記後監視出境。
但在運送途中遺失者,應由園區事業補繳稅捐。
園區事業進、出口貨品得選擇在進、出口地海關依通關之作業規定辦理通關手續。