Regulations Governing the Bonding Operations in Science Parks Article 30
Where the finished products of a park enterprise are to be exported by another manufacturer or trading company, such exportation shall be governed by Article 22 hereof. After the finished products have been exported, the application for export thereof shall be delivered to the said park enterprise for deletion of such products from its inventory check account, and neither the manufacturer nor the trading firm which has handled the export of such products may be entitled to file a duty and tax refund application in respect of such exported products.
中文原文 科學園區保稅業務管理辦法第30條
園區事業之成品由其他廠商或貿易商報運出口者，應依第二十二條規定辦理，其出口報單於出口後交由園區事業除帳，出口廠商不得申請退稅。