Aside from customs clearance in the Parks, business entities may also choose to apply for customs clearance for importations and exportations according to the regulations governing customs clearance at Customs at the place of import or export.

When applying for customs clearance in the Parks for commodities imported from foreign countries, business entities shall declare the goods to Customs at the place of import upon the discharge of cargos from ships or aircraft, and then transport the commodities to the Parks for customs clearance. However, if the commodities are to be transported to the Parks adjacent to ports or airports without passing through duty-levying areas, business entities do not need to escort the goods in transportation or seal the goods before transportation.

When applying for customs clearance in the Parks, in addition to following the provisions in the preceding article, business entities shall store the commodities imported from abroad at the registered and approved depots, container freight stations or the designated location in the Parks.
Business entities may apply for Customs’ approval to inspect the commodities mentioned in the previous paragraph or to complete the formalities at their factory areas or other assigned locations, and then release the commodities.
If the commodities mentioned in the previous two paragraphs are sporadic imports, with no more than 10 pieces, gross weight not exceeding 20 kg per piece, and the value under the quota for exemption from import permit as stipulated in the Management Regulations for Import of Goods, business entities may attach the application for sealing and shipping the sporadic imports into the Parks to apply for an additional seal at Customs at the place of import, and apply for customs clearance at Customs when importing commodities into the Parks.

When the commodities imported from abroad have been declared to Customs at the place of import and conform to the special conditions prescribed in Paragraph 2, Article 6 in addition to being processed according to the provisions in the preceding article, business entities may check the commodities by themselves and send the commodities into the Parks with documents issued by Customs after customs clearance.
Business entities shall apply for customs clearance before checking the commodities themselves and sending the commodities into the Parks if the commodities are of small amount or small quantity, as stipulated in the 3rd paragraph in the preceding article.

Business entities shall apply for customs clearance in accordance with the regulations governing import of general commodities when applying for exporting importations due to return, exchange, or other reasons.

To export commodities to foreign countries and undertake customs clearance in the Parks, business entities shall store the commodities at the registered and approved export depots or other designated locations, and enclose the packing list, shipping order and other relevant documents to apply for customs clearance. However, the commodities may be stored at the places of business entities when the commodities are to be shipped and exported in full container load.
After customs clearance, Customs officers will escort the commodities mentioned in the preceding paragraph, or to monitor the commodities to be loaded into bonded trucks, packing boxes, or containers which will be sealed and transported out of the Parks, and sign and issue export manifests, container notes, or container lists which will be enclosed with the sealed commodities to be sent to Customs located at the place of export. After Customs at the place of export verifies the documents, the second attached copy of export manifests or container lists will be sent back to Customs, in order to close the case. However, commodities are exempted from additional seal or escort when the commodities are exported from ports or airports adjacent to the Parks.
The commodities stated in the preceding two paragraphs, if in a quantity of no more than 10, and with gross weight not exceeding 20 kg per piece, as well as with value under the quota for exemption from export permit as stipulated in the Management Regulations for Export of Goods (hereinafter referred to as export permit exemption quota), may be exported directly by registered parcel post after inspected by Customs at offices or the designated location; or, buyers or sellers may assign personnel to transport the commodities out of the Parks after the commodities were sealed, and deliver the commodities to Customs at the place of export, for the commodities to be signed for and exported. In case of commodity loss incurred during the delivery, the relevant regulations of the Customs Act shall apply.

To apply for customs clearance at the place of export for commodities exported to foreign countries; business entities may issue a release order and self-check the commodities before sending the commodities outside of the Parks (factories).
Business entities may fill in the application for exporting commodities, self-check the commodities, and send the commodities out of the Parks (factories) if the commodities are of small amount or small quantity in accordance with the regulations prescribed in Paragraph 3 of the previous article. Nevertheless, business entities shall attach export documents issued by Customs at the place of export and apply to Customs for case closure within one month after the export. If business entities fail to close the case within the time limit, they shall fill in the declaration form and repay the duties and taxes according to the cases of commodities released from the factory, within 10 days from the day following the expiration of the time limit for case closure.

Business entities shall indicate the number of the bill of materials reviewed by Customs in the declaration form for commodities exported to foreign countries; if the bill of material has not been reviewed by Customs and thus no approval number was given, business entities shall indicate the application number.
If the commodities are exported by other manufacturers or traders, business entities shall indicate that “this batch of commodities is supplied by so-and-so company in the Technology Industrial Parks; only this company may apply for deletion from the ledgers, and the export manufacturer is not allowed to apply for tax refunds” in the declaration form, and then write off the commodities from the ledgers after the export.
Business entities shall submit the details about the export declaration form mentioned in the previous paragraph to the BIP or the branches for their reference by the 15th day of the following month.

When a business entity sells bonded commodities to another business entity in the same Park, both the seller and buyer may proceed directly with the transaction without having to acquire permits and file customs declaration; however, both parties shall jointly fill in and sign the transaction application of business entities in the Park and file the application with Customs within 5 days after the transaction; both parties may also jointly fill in and sign the declaration form and pay taxes to Customs.
Delivery and reception of bonded commodities between business entities without transactions involved shall follow the regulations in the preceding paragraph.
For the activities stated in the previous two paragraphs, business entities shall file a monthly report by the 15th day of the following month by the method stipulated in Article 7. For those who file declaration by paying taxes, they should follow the regulations regarding importing commodities for domestic sales in Article 29.
Business entities shall report the transaction amounts stated in the 1st paragraph to the BIP or the branches prior to the deadline prescribed in the previous paragraph.

When manufacturers located at duty-levying areas sell commodities to business entities, and the commodities must be applied for offset, refund, reduction of, or exemption from, import duties, commodity tax, or business tax, the seller and buyer shall jointly fill in and sign a declaration form and then file the declaration with Customs. Customs will issue the export certificate equivalent within 10 days from the day following customs clearance.
When the commodities mentioned in the previous paragraph are eligible for a zero business tax rate, business entities shall apply for customs clearance at Customs and acquire the export certificate equivalent; alternatively, business entities shall sign and certify that they are the buyers in the deduction receipt of the uniform invoice.
The commodities stated in the 1st paragraph, if required to have a declaration form filled in, shall be entered in account books after a self-check, and be reported on a monthly basis.
When the commodities noted in the 1st paragraph are returned, the seller and buyer shall jointly fill in and sign the declaration form and enclose photocopies of the original entry documents of commodities into the Parks, to apply for the approval of exit of the commodities from Customs within 3 months after the commodities entered the factory; the originally issued export certificate equivalent shall be handed back for nullification. Those who have applied for offset, refund, reduction of, or exemption from, duties and taxes shall return the offset or refunded duties and taxes and notify the competent taxing authority before transporting the commodities outside the Parks.
If the returned commodities entered the factory more than 3 months prior, business entities shall apply for customs clearance pursuant to the relevant regulations of general imported commodities, and pay the import duties, commodity tax, and business tax according to law.

Business entities shall follow the following regulations to submit monthly reports for the bonded commodities imported to duty-levying areas for domestic sales or transported to duty-levying areas:
1.Provide collateral of equivalent amount to Customs.
2.Create monthly registers of commodities, in which sale dates, product names, specifications, quantity, prices, and estimated tax amounts shall be entered batch by batch before the commodities are delivered out of the factory, and deliver the commodities within the collateral amount in advance. However, those who have approval to adopt computer accounting, and have the monthly report number confirmed by the seller in advance and registered in the ledgers and related transaction documents, do not need to create monthly registers of commodities.
3.Business entities shall fill in the declaration for the collection of commodities in the previous month and make up tax payment by the 15th day of the following month.
If the business entities mentioned in the previous paragraph are specialized trading industry, and the bonded commodities imported to duty-levying areas were not manufactured in the Parks, the business entities shall follow the Regulations Governing the Certification and Management of the Authorized Economic Operators, and apply to Customs for becoming a General Authorized Economic Operator.
If commodities with tax repayment made, as described in the 1st paragraph, have to be compensated or exchanged due to damage or the specifications and quality in non-conformity with those stated in the original contract, business entities shall fill in a declaration form with relevant certificates attached to apply to Customs for a duty-free exit from the Parks within 3 months from the date following the exit of commodities.
In the event that the bonded commodities imported to duty-levying areas for domestic sales, as specified in the 1st paragraph, are processed and exported, taxes may be refunded pursuant to the Regulations Governing the Offsetting or Refund of Duties and Taxes on Raw Materials for Export Products and other applicable regulations. However, taxes shall not be refunded for the commodities for which tax refunds have been cancelled.
If bonded commodities not for transactions, as described in the 1st paragraph, are required to be retained in the original factory area after being cleared through Customs, they shall be declared one by one for customs clearance. The regulations in the 1st paragraph are not applicable.

In the case that business entities purchase bonded commodities from or sell bonded commodities to, business entities in other Parks, park enterprises in science parks, park enterprises in agricultural biotechnology parks, bonded factories, bonded warehouses, or other bonded areas, the buyer and seller shall jointly fill in and sign a declaration and file the declaration with Customs, with duties and taxes paid.
When the commodities mentioned in the preceding paragraph are returned, the buyer and seller shall jointly fill out a declaration and follow the procedures for transporting the returned commodities outside the Parks.
The commodities stated in the preceding two paragraphs shall be handled in the way prescribed in Article 7, and business entities shall make the monthly report by the 15th day of the following month; those who declare by paying duties and taxes shall follow the regulations regarding importing commodities for domestic sales stated in the previous article.
In the case where business entities purchase bonded commodities from or sell bonded commodities to port enterprises in free trade ports, the provisions of the Regulations Governing Customs Clearance for Goods in Free Trade Ports shall be followed.

In the case that business entities sell commodities to export-processing factories of tax credit for export after processing, the buyer and seller shall jointly fill in and sign a declaration and file the declaration with Customs.
The tax credit of export processing factories mentioned in the previous paragraph shall be handled in accordance with the Regulations Governing the Offsetting or Refund of Duties and Taxes on the Raw Materials of Export Products, and the date when Customs signed the declaration shall be regarded as the import or export date.
The following regulations shall be complied with in returning the commodities specified in the 1st paragraph:
1.Buyer and seller shall jointly fill in and sign a declaration in which the number of the original declaration shall be indicated, and enclose the packing list and photocopies of the original declaration, to apply for approval from Customs to undertake the return procedures and enter the returned commodities in the accounts within one year after the commodities were transported outside the Parks. Customs shall notify the taxing authority if the business entities have acquired the export certificate equivalent.
2.Customs shall issue duplicates of the declaration for tax refunds after the procedures stated in the preceding subparagraph are completed, for manufacturers that purchased the commodities, to apply for offsetting or refund of duties and taxes.

When business entities borrow, lend, or return bonded raw materials, semi-finished products, or finished products, they shall submit the application jointly signed by both parties for business entities borrowing or lending raw materials, semi-finished products, and finished products to Customs within five days after the aforesaid items entered or exited the Parks (factories).
The commodities specified in the previous paragraph must be returned within three months following the lending date. If the commodities haven’t been returned past the due date, or if business entities fail to apply for closing the case at Customs, the regulations stipulated in Article 27 and 30 shall apply.
With the approval of the BIP or the branches, business entities may lend the bonded machinery or equipment to other business entities located in the same Park. Also, within five days of lending (borrowing) the above machinery or equipment, the lender and the borrower shall jointly fill in a Non-Trade Application of Business Entity, and then apply to Customs.
The machinery or equipment stated in the previous paragraph cannot be borrowed for more than one year, and should be returned to the lender right at the expiration. However, in special circumstance, business entities may explain the reason and apply to the BIP or the branches for an extension prior to the expiration; such an extension should not exceed one year and can only be applied for once. In case that the machinery or equipment is overdue, Article 27 and Article 30 shall be complied with.