Regulations Governing the Bonding Operations in Science Parks Article 3

A park enterprise may import bonded goods from abroad only after it has completed its incorporation registration and has been approved by the Customs, per a public notice, as a park enterprise subject to the supervision and control of the Customs.A park enterprise which imports bonded goods shall establish and maintain separate account books and records in respect of its bonding operations and shall assign full-time personnel to handle the bonding activities.A park enterprise, which has not completed its incorporation registration but needs to import bonded goods from abroad, may file an application, attached thereto with the land or factory lease contracts, to the Park Bureau for their special approval of the importation of bonded goods as required.In applying for special approval with the Park Bureau, the park enterprise shall pay to the Customs a guarantee deposit for the import duties leviable on the imported goods before applying for customs clearance for such goods, and may apply to the Customs for the refund of such import duty guarantee deposit after having completed its incorporation registration and after having been approved by the Customs, per a public notice, as a park enterprise subject to the supervision and control of the Customs.