Regulations Governing the Bonding Operations in Science Parks Article 41

The bonded goods shipped out of the Park for repair, inspection or assembly and test under the preceding Article shall be shipped back to the Park within one (1) year after their release from the Park or the approval date of the Park Bureau. Upon return of such bonded goods, an "Application for Re-entry of the Returned Bonded Goods Previously Shipped out of the Park by Park Enterprise" shall be filed to the Customs for cancellation of the case and refund of the security deposit. For any of such bonded goods not returned to the Park beyond said time limit, the supplementary customs duties and taxes shall be paid within ten (10) days after expiration of the said time limit.The process as set forth in preceding Paragraphs may be conducted with electronic communications.
中文原文 科學園區保稅業務管理辦法第41條
前條保稅貨品修理、檢驗或組裝測試後,應於出區或管理局核准日後一年內運回,運回區內時應填具園區事業出區保稅貨品運回進廠申請書,向海關辦理銷案及退還保證金手續。
未依限運回者,應於期滿後十日繕具報單補稅。
前項作業,得以電子傳輸方式辦理。

English translation for reference only; the Chinese text prevails. Not legal advice.