Regulations for Administration of Investment Plans Inside a Science Park Article 6

After the revocation of the investment plan, the Park enterprises shall, within two months, move away from the Park and, according to the Company Act and Limited Partnership Act, proceed with the formalities for relocation of company, branch office or limited partnership registration or cancellation of company, branch office or limited partnership registration. The machines, equipment, raw materials, supplies, fuels, goods-in-process, samples, and finished goods for trading purposes originally imported or purchased duty-free from import duties, commodity tax and business tax outside the bonded area shall, in accordance with related articles of the Act, should be subject to payment for import duties, commodity tax and business tax at the moment when Park enterprises move away from the Park to an area outside the bonded area.
中文原文 園區事業投資計畫管理辦法第6條
園區事業應於廢止投資核准之次日起二個月內遷出園區,並依公司法、有限合夥法相關規定,辦理公司解散登記、分公司廢止登記、有限合夥解散登記或向遷入地公司、有限合夥登記主管機關辦理公司或分公司、有限合夥所在地變更登記;其原自國外進口免徵進口稅捐、貨物稅及營業稅,或向課稅區之廠商購買免徵進口稅捐、貨物稅及適用營業稅零稅率之機器、設備、原料、物料、燃料、半製品、樣品及供貿易用之成品,於移運課稅區時,應依本條例相關規定課徵進口稅捐、貨物稅及營業稅。

English translation for reference only; the Chinese text prevails. Not legal advice.