Enforcement Rules of Act for Establishment and Administration of Science Parks Article 19
A park enterprise intending to sell any self-use machines and equipment imported from abroad that was originally exempted from import duties, commodity tax, and business tax to a buyer located outside the bonded area shall get an approval for such sale from the Park Bureaus provided that any of the following situations exists:1. The park enterprise no longer needs such machinery or equipment due to change of its production plan;2. The park enterprise has declared its dissolution;3. The court has ordered a compulsory execution against the park enterprise for its performance of debts;4. The park enterprise is ordered by the Park Bureaus or its branch offices to move out of the park area;5. Old machines and equipment need to be phased out; and6. Any special situation caused by the operation thereof.
中文原文 科學園區設置管理條例施行細則第19條
讓售自國外輸入免徵進口稅捐、貨物稅及營業稅之自用機器、設備至課稅區者，應經管理局核准，並以具有下列情形之一者為限：
一、園區事業因生產計畫改變，不需使用。
二、園區事業宣告解散。
三、園區事業因清償債務，經依法強制執行。
四、園區事業經管理局勒令遷出園區。
五、因機器設備需汰舊換新。
六、其他因營運所生之特殊情形。
一、園區事業因生產計畫改變，不需使用。
二、園區事業宣告解散。
三、園區事業因清償債務，經依法強制執行。
四、園區事業經管理局勒令遷出園區。
五、因機器設備需汰舊換新。
六、其他因營運所生之特殊情形。