Regulations Governing the Bonding Operations in Science Parks Article 42-1
Where the registered business range of a park enterprise includes maintenance and repair, the park enterprise may conduct the business operations of relevant product repairs, and their derived operations of inspection, testing and maintenance (hereinafter referred to as "maintenance and repair products"). In addition, the park enterprise may set up a special storage area for maintenance and repair products, prepare a dedicated maintenance & repair account book, which is submitted to the Customs for examination and stamping, and then process the customs clearance procedures.Where the account book as set forth in the preceding Paragraph is processed by a computer, the provisions of Paragraph 4, Article 8 shall mutatis mutandis apply.
中文原文 科學園區保稅業務管理辦法第42-1條
園區事業登記之區內營業項目包括維修者，得辦理相關產品之修理及其所衍生之檢驗、測試或維護（以下簡稱維修產品）業務，並設置維修產品之存放專區，及編製維修專用帳冊報經海關驗印，向海關辦理通關手續。
前項帳冊如以電腦處理者，準用第八條第四項規定辦理。
前項帳冊如以電腦處理者，準用第八條第四項規定辦理。