Regulations Governing the Bonding Operations in Science Parks Article 27

Where a park enterprise sells or bestows its finished products as samples or giveaways to foreign or domestic manufacturers/firms and visiting customers, if such finished products are not included in the list of products subject to export/import control as published by the authority in charge of trade, the following provisions shall govern:1. For products to be sold or bestowed to a manufacturer/firm in tax zone, the park enterprise shall file a customs clearance application with the Customs for customs clearance.2. For products to be mailed or shipped to a manufacturer/firm abroad, a customs clearance application shall be filed with the Customs for customs clearance in accordance with the procedures for export of ordinary goods.3. For products to be delivered to foreign visitors, or to be shipped outside the country by factory employees, or couriers or civil groups as gifts to foreign guests and the value of products doesn’t exceed the limit set by the authority in charge of trade in accordance with Regulations Governing Export/Import of Commodities, an "application for export of bonded goods of a park enterprise by hand-carry" shall be filled out, and after having been verified and sealed up by the Customs or by the bonding operation personnel of a park enterprise qualified for making a consolidated monthly report of bonding operations the products shall then be delivered to the foreign customers, factory employees, couriers or civil groups against their receipts for the shipment outside the Park. The case may be closed, within 1 month after the release thereof from the Park, against the export certificate to be issued by the Customs at the port of exportation. However, in the case that the products are released by the bonding operation personnel after his/her verification of an "application for export of bonded goods of a park enterprise by hand carry", a declaration of such cases shall be made to the Customs within three days after the release of such products from the Park.4. For products to be purchased from a park enterprise by the government as gifts to foreign visitors or as gifts to be presented to foreigners by government officials making official visits abroad, the case may be deregistered against the certificate and receipt to be issued by the first-level governmental agencies subordinate to the Yuans of the central government.In the event that any product as referred to in Subparagraph 3 and 4 of the preceding Paragraph is neither deleted from the export records nor shipped back to the factory, a customs clearance application shall be filed within ten days after expiration of the deadline date for closing the case, and such products shall be subject to the supplementary customs duties and taxes levied with respect to the way in which such products are released from the park.Where any raw material, part or component, supplies or equipment of a park enterprise is delivered to a foreign customer, an employee of said park enterprise, or a courier for carrying such goods outside the country for test, maintenance and repair, and if such item is not included in the list of goods subject to export and/or import restrictions as published by the authority in charge of trade, and the value doesn’t exceed the limit set by the authority in charge of trade in accordance with Regulations Governing Export/Import of Commodities, the provisions of Subparagraph 3, Paragraph 1 of this Article shall mutatis mutandis apply.The maximum value for the products and/or materials as set out in Subparagraph 3 of Paragraph 1 and in the preceding Paragraph of this Article shall be subject to the adjustment made by the Park Bureau together with the Customs based on the actual situations.The application cases, as described in Subparagraph 3 of Paragraph 1, may be conducted by way of electronic transmission.