Act for Establishment and Administration of Science Parks Article 25

A park enterprise shall complete customs clearance, in accordance with relevant provisions of Customs Act, for exporting and importing goods.Applications for import or export permits may be exempted for the goods referred to in the preceding paragraph, except for those that endorsements or approvals are required therefore. Where other laws require review or issuance of a permit by other authority(ies), nevertheless, it shall be duly handled in accordance with the requirements of other authority(ies).The machines, equipment, raw materials, supplies, fuels, goods-in-process, and samples sold by sellers of duty-levying areas for self-use of park enterprises shall be treated as exported goods.In the case that the goods prescribed in the preceding paragraph are re-transported to duty-levying areas, the import duties, commodity tax, and business tax shall be collected, in accordance with the regulations on imported goods.