Enforcement Rules of Act for Establishment and Administration of Science Parks Article 15
A bonded area designated under Article 22 of the Act shall be regarded as the area within which the taxation provisions governing bonded goods set forth in the Act shall apply. The different bonded areas in the same science park may be categorized into a single bonded area. The rules governing customs clearance operation applicable to such areas shall be separately formulated by the Customs.
中文原文 科學園區設置管理條例施行細則第15條
依本條例第二十二條劃定之保稅範圍，為適用本條例關於保稅規定之範圍；同一園區之不同區域，得視為同一保稅範圍；其通關作業規定，由海關另定之。