Act for Establishment and Administration of Science Parks Article 31

In case a park enterprise transferred ownership or changed uses of bonded goods that had been approved for exportation to a tax levying area, the park enterprise shall, within 30 days following the date of ownership transfer or use changes, make supplementary payment of import duties, commodity tax, and business tax in accordance with the original type of such bonded goods. Failing to supplementarily pay such duties in accordance with the related provisions, relevant provisions in Customs Act shall apply.A park enterprise, which made an application for importing non-bonded goods under the name of bonded goods and then voluntarily applied for supplementary payment of duties and dues beyond the time limit as specified in related provisions, shall, in addition to being liable to payment of such duties and dues, be subject to imposition of a delinquency surcharge in an amount to be calculated at a daily rate equal to 0.05% of the amount of outstanding duties and dues for the period from the date following the day on which the imported raw materials are released by Customs to the date of full payment of the duties and dues. However, if the false importation is discovered by the Customs authority, the park enterprise shall, in addition to being liable to supplementary payment of the duties and dues and delinquency surcharge, be dealt with in accordance with the provisions of Customs Anti-smuggling Act.