Regulations Governing the Bonding Operations in Science Parks Article 26

Where any bonded good is delivered by a park enterprise, in a manner other than an act of transaction, to a branch factory in another park, or to a park enterprise in the same park or in a different park, such transfer of bonded good shall be regarded as an export and import, the buyer and the seller shall jointly fill out an application for export and import and file the same together with the necessary documents for clearance of goods with the seller’s Customs for customs clearance. Such park enterprises may perform the self-check-and-inspection of goods to be entered in and/or released from the Park and make a consolidated monthly report of such bonding operations in accordance with Articles 5 and 6 of this Regulation.
中文原文 科學園區保稅業務管理辦法第26條
園區事業以非交易行為方式,將保稅貨品交付其設於其他園區之分廠、同區內或其他園區之園區事業者,視同出口及進口,應由買賣雙方聯名繕具報單,檢附報關必備文件,向賣方海關辦理通關手續,並得依第五條及第六條規定辦理自行點驗進出區及按月彙報。

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