Regulations Governing the Bonding Operations in Science Parks Article 39

An off-the-park manufacturer may commission a park enterprise to process the raw materials or semi-finished products. However, contracting a manufacturer or firm in a tax zone shall be limited to companies who have completed a company or business organization registration with the competent authority.Where a park enterprise needs to add bonded raw materials for its contracted processing work, a "Bill of Materials" must be prepared in accordance with the provisions of Article 7, with the statement “Case of Contracted Processing” as an added notation, and submitted to the Customs for reference before the processed products are released from the park area. Additionally, a declaration must be filed with the Customs for clearance processing. When reviewing the declaration, the Customs may request documents of proof for the contracted processing work.The provisions of Article 32 shall mutatis mutandis apply to the processed goods releasing from the park in this Article, concerning performing the self-check-and-inspection of goods to be entered in and/or released from the Park and making a consolidated monthly report.