Regulations Governing the Bonding Operations in Science Parks Article 24

In the event that any finished products sold under the preceding Article are returned, the case shall be handled in accordance with the following provisions;1. The buyer and the seller shall jointly fill out an application for export/import and shall, within three months after the release of said goods from the Park, and file the same together with necessary documents for clearance of goods with the Customs for customs clearance. If the original selling factory has received a certificate of regarded export, the Customs shall give a notice to the competent tax authority of such return.2. Upon completion of the procedures set forth in the preceding Subparagraph, the Customs shall issue to the original buying factory a duplicate of the application for import against which said factory may apply for offsetting of the import duties and taxes.