Regulations Governing the Bonding Operations in Science Parks Article 37
The entity eligible for the engagement by a park enterprise for processing of its raw materials or semi-finished products in the tax zone shall be a scientific research institute or a factory having completed the factory registration.Where a park enterprise commissions a manufacturer or firm in a tax zone to process raw materials or semi-finished products, an application accompanied by a contract, an order executed by the parties in question, the certifying documents of factory registration for the contracted processing factory should be filed with the Park Bureau for approval. However, if a park enterprise engages in the contracted processing cases in its branch factory established within the tax zone, the said contract or order may be replaced by other relevant supporting documents. The application, as described in this Paragraph, may be processed with electronic communications, and the said materials or products shall be shipped out the park area for processing within a year after the approval is issued.In a contracted processing case as set forth in the preceding Paragraph, no application for import duty refund may be filed with respect to the raw materials added by the processing factory.When a park enterprise commissions an enterprise located within the science parks, or an enterprise in technology industrial parks, an enterprise in agricultural technology parks, or a bonded factory to process its raw materials or semi-finished products, the bonded raw materials added by the processing plant may be applied as deductions from stock accounts.Where a park enterprise causes an exportation of the processed products in its own name directly from a processing factory or from a branch office of its own incorporated within another park, an export application for goods should be filed with the Customs to close the case.In the contracted processing cases as set forth in Paragraph 2 and Paragraph 4, goods must be returned in less than one year after the date the goods shipped out of the factory (park area). If the said goods are not shipped back within said time limit, the supplementary customs duties and taxes shall be paid within ten (10) days after expiration of the said time limit.
中文原文 科學園區保稅業務管理辦法第37條
園區事業之原料或半製品運往課稅區加工所委託加工之廠商，以從事科學技術研究發展之研究機構或已辦妥工廠登記之工廠為限。
園區事業之原料或半製品委託課稅區廠商加工，應檢附合約書或經委、受託加工雙方簽署之訂單、加工廠商之工廠登記證明文件，向管理局申請核准。
但園區事業委託其設立於課稅區分廠之委託加工案件，合約或訂單得以其他相關證明文件代替。
本項作業之申請，得以電子傳輸方式辦理，並應於核准後一年內運出園區加工。
前項委託加工案件，加工廠商所添加之原料不得申請退稅。
園區事業之原料或半製品得委託科學園區園區事業、科技產業園區區內事業、農業科技園區之園區事業或保稅工廠加工，加工廠商所添加之保稅原料得申請除帳。
園區事業以自己名義由加工廠商或設立於其他關區之分廠處直接出口加工品者，逕憑出口報單向海關結案。
第二項及第四項委託加工案件，以貨物運出廠（區）日期起算一年內為限，屆期未運回者，應自期限屆滿之次日起十日內繕具報單補稅。
園區事業之原料或半製品委託課稅區廠商加工，應檢附合約書或經委、受託加工雙方簽署之訂單、加工廠商之工廠登記證明文件，向管理局申請核准。
但園區事業委託其設立於課稅區分廠之委託加工案件，合約或訂單得以其他相關證明文件代替。
本項作業之申請，得以電子傳輸方式辦理，並應於核准後一年內運出園區加工。
前項委託加工案件，加工廠商所添加之原料不得申請退稅。
園區事業之原料或半製品得委託科學園區園區事業、科技產業園區區內事業、農業科技園區之園區事業或保稅工廠加工，加工廠商所添加之保稅原料得申請除帳。
園區事業以自己名義由加工廠商或設立於其他關區之分廠處直接出口加工品者，逕憑出口報單向海關結案。
第二項及第四項委託加工案件，以貨物運出廠（區）日期起算一年內為限，屆期未運回者，應自期限屆滿之次日起十日內繕具報單補稅。