Act for Establishment and Administration of Science Parks Article 23
Import duties, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by park enterprises. However, the import duties, commodity tax, and business tax shall be collected for those transported to duty-levying areas within five years from the importation.The import duties, commodity tax, and business tax shall be exempted for raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes imported from abroad by park enterprises. However, the import duties, commodity tax, and business tax shall be collected, in accordance with the regulations on imported goods, for those transported to duty-levying areas.For export of products or services by a park enterprise, the business tax rate is zero and commodity tax shall be exempted therefore. However, in case transporting products, wasted goods, or scraps to duty-levying areas, the import duties, commodity tax, and business tax shall be collected, in accordance with the regulations on imported goods, for those transported to duty-levying areas, except in the case that the products still cannot be produced in the domestic duty-levying area, the import duties, commodity tax, and business tax shall be collected according to raw materials or parts used therefor. Business tax shall be collected for services provided in a duty-levying area.In the event of special causes requiring that bonded goods of a park enterprise be temporarily stored in a duty-levying area, the storage shall be carried out after it has been approved by park bureaus and the park enterprise has provided Customs with an appropriate bond. The bonded goods shall be transported back in time limit prescribed by Customs.A park enterprise shall complete customs clearance, with no need of doing the formalities for exemption, bond, accounting, and payment of a money guarantee, in accordance with relevant provisions of Customs Act, for imported goods that are exempted from duties as prescribed in Paragraphs 1 and 2.
中文原文 科學園區設置管理條例第23條
園區事業自國外輸入自用機器、設備，免徵進口稅捐、貨物稅及營業稅。
但於輸入後五年內輸往課稅區者，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅。
園區事業自國外輸入原料、物料、燃料、半製品、樣品及供貿易用之成品免徵進口稅捐、貨物稅及營業稅。
但輸往課稅區時，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅。
園區事業以產品或勞務外銷者，其營業稅稅率為零，並免徵貨物稅。
但其以產品、廢品或下腳輸往課稅區時，除國內課稅區尚未能產製之產品，依所使用原料或零件課徵進口稅捐、貨物稅及營業稅外，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅；其在課稅區提供勞務者，應依法課徵營業稅。
園區事業之保稅貨品因特殊原因，確需暫存於課稅區時，應經管理局核准，並依關稅法有關規定，向海關提供相當擔保後為之；其保稅貨品應於海關所定期限內運回。
依第一項及第二項規定免徵稅捐之進口貨品，應依關稅法有關規定辦理通關手續，無需辦理免徵、擔保、記帳及繳納保證金手續。
但於輸入後五年內輸往課稅區者，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅。
園區事業自國外輸入原料、物料、燃料、半製品、樣品及供貿易用之成品免徵進口稅捐、貨物稅及營業稅。
但輸往課稅區時，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅。
園區事業以產品或勞務外銷者，其營業稅稅率為零，並免徵貨物稅。
但其以產品、廢品或下腳輸往課稅區時，除國內課稅區尚未能產製之產品，依所使用原料或零件課徵進口稅捐、貨物稅及營業稅外，應依進口貨品之規定，課徵進口稅捐、貨物稅及營業稅；其在課稅區提供勞務者，應依法課徵營業稅。
園區事業之保稅貨品因特殊原因，確需暫存於課稅區時，應經管理局核准，並依關稅法有關規定，向海關提供相當擔保後為之；其保稅貨品應於海關所定期限內運回。
依第一項及第二項規定免徵稅捐之進口貨品，應依關稅法有關規定辦理通關手續，無需辦理免徵、擔保、記帳及繳納保證金手續。