Act for Establishment and Administration of Science Parks Article 26

For machinery, equipment, raw materials, materials, fuels, semi-finished products, samples purchased, no matter from domestic sources or from abroad, by a park enterprise; wastes, scraps, finished products, semi-finished products generated by the park enterprise; and finished goods for trading purposes, the park enterprise shall set up ledgers to truthfully record quantities and amount of goods in and out. For any loss and/or damage of the recorded goods, the park enterprise may submit a report with justifiable reasons to park bureaus and park bureaus will work with Customs or tax collection authorities to verify the report and exempt the goods from duties so the record of the goods will be allowed to be deleted from the ledgers.In cooperation with Customs or tax collection authorities, the park bureaus may, if necessary, send their officers to examine of the ledgers and goods as prescribed in the preceding paragraph.