These Regulations are prescribed pursuant to the provisions of Paragraph 3, Article 23 of the Act for the Establishment and Administration of Technology Industrial Parks (hereinafter referred to as “this Act”).

Business entities that have bonded commodities imported to and exported from the Technology Industrial Parks (hereinafter referred to as “the Parks”) shall apply to Customs for supervision and control as well as implement the bonded commodity ledgers management as approved by Customs; relevant matters regarding business management of bonded commodities shall be conducted in accordance with these Regulations.
The business entities that implement the ledgers management as prescribed in the foregoing paragraph shall apply to Customs for manufacturing non-bonded goods; when those bonded goods are imported to, and exported from, the Parks or other manufacturers who are not supervised and controlled by Customs, they shall follow relevant regulations as business entities whose goods are imported to, and exported, from duty-levying areas.
These Regulations are not applicable to business entities which have no bonded goods imported to, or exported from, the Parks.