Enforcement Rules of Act for Establishment and Administration of Science Parks Article 16

The duty-free raw materials, supplies, and semi-finished products imported under Paragraph Two, Article 23 of the Act shall include apparatuses and implements used in production.The duty-free fuels imported under Paragraph Two, Article 23 of the Act shall be limited to those to be directly used in production by park enterprises in the bonded area.The park enterprises, which imported from abroad finished goods for trading purposes, under Paragraph Two, Article 23 of the Act, shall mean those that have duly registered additionally for listed trading items, under their concurrent operation, relating to the business thereof.The act "export of products or services by a park enterprise" as referred to in Paragraph Three, Article 23 of the Act shall include the following situations:1. Transactions among park enterprises and those between park enterprises and their foreign customers, enterprises in domestic export processing zones, enterprises of Agricultural Science & Technology parks, and bonded factories;2. The sale of products by any park enterprise to exporters for direct export or for storage in bonded warehouses or logistics centers for pending exportation; and3. The sale of products by any park enterprise to enterprises of a free harbor zone for operation purposes.