Regulations Governing the Bonding Operations in Science Parks Article 29
Any goods to be imported from a tax zone to the bonded area of a Park may be exempted from processing the procedure for entry into the Park if no application for tax reduction, tax exemption, or tax refund is filed.Where a park enterprise purchases a machine and will subsequently return or deliver back such a machine to a tax zone or exchange such a machine with another machine in a tax zone, the park enterprise shall fill out a "Permit for Release of Productive Machines, Implements and Materials from a Science Park" for release from the Park when delivering such a machine back to a tax zone.
中文原文 科學園區保稅業務管理辦法第29條
由課稅區輸入園區保稅範圍之貨品,其不申請減免或退稅者,得免辦手續入區。
園區事業購進機器,日後有退回、掉換或運返課稅區者,於運返課稅區時,由該園區事業填具「科學園區生產性貨品出區放行單」出區。
園區事業購進機器,日後有退回、掉換或運返課稅區者,於運返課稅區時,由該園區事業填具「科學園區生產性貨品出區放行單」出區。