Regulations Governing the Bonding Operations in Science Parks Article 35

If the quantity of bonded goods falls short due to theft and the case has been duly certified by police authority and verified by the Customs, the park enterprise shall pay import duties levied on the missing bonded goods, within three months from the date of theft, before writing off the shortfall from the stock account. Under special circumstances as approved by the Customs, the park enterprise may apply for exemption from making payment of such import duties by furnishing a security deposit, the period of such import duty exemption shall in no case be longer than six months; and upon expiration of the duty exemption period, the security deposit shall be used to offset the outstanding import duties if the missing bonded goods are not recovered, or be fully or partially refunded for the portion of missing goods recovered.