If required for research, development and export purposes, the Administration may establish greenhouses, animal farms, experimental farms, low-temperature preservation storage and transport centers, or other related facilities, equipment, and exclusive isolation facilities for animal, plant or microorganism transgenic products for the Park Enterprises, incubation centers or research institutions to utilize.

The competent authority may designate a bonded area in the Park and submit for approval of the Executive Yuan to provide the convenience of bonding operations for the Park Enterprises.
Regulations for the processing and management of bonded goods, self-inspection of inbound and outbound goods, making consolidated monthly reports, Customs clearance, procedures for recovering taxes on goods that have been internally sold to duty-levying areas, and other required matters within the bonded area referred to in the preceding paragraph shall be prescribed by the competent authority after consulting with the Ministry of Finance.

The customs tariffs, commodity tax, and business tax shall be exempted for self-use machines and equipment imported from abroad by the Park Enterprises in the bonded area referred to in the preceding article. However, the customs tariffs, commodity tax, and business tax shall be collected for those transported to duty-levying areas within five (5) years from the importation.
The customs tariffs, commodity tax, and business tax shall be exempted for raw materials, materials, fuels, semi-finished products, samples, and finished products approved for trading purposes imported from abroad by the Park Enterprises within the bonded area referred to in the preceding article. However, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas.
For export of products or services by the Park Enterprises within the bonded area referred to in the preceding article, the business tax rate is zero (0) and commodity tax shall be exempted therefor. However, in the case that the Park Enterprises transport products, wastes or scraps to duty-levying areas, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods, for those transported to duty-levying areas, except in the case that the products still cannot be produced in the domestic duty-levying area, the customs tariffs, commodity tax, and business tax shall be collected according to the raw materials or parts used therefor. Business tax shall be collected for the services provided in a duty-levying area.
In the event of special causes requiring that bonded goods of the Park Enterprises within the bonded area referred to in the preceding article be temporarily stored in a duty-levying area, the storage shall be carried out after it has been approved by the Administration and the Park Enterprises have provided Customs with an appropriate guarantees pursuant to the Customs Act. The bonded goods shall be transported back in the time limit prescribed by Customs.
The Park Enterprises shall complete customs clearance, without having to complete the formalities for exemption, guarantees, accounting, and payment of surety, in accordance with the relevant provisions of the Customs Act, for the imported goods that are exempted from duties as prescribed in Paragraphs 1 and 2 hereof.

The Park Enterprises shall complete customs clearance, in accordance with the relevant provisions of the Customs Act, for exporting and importing goods.
Applications for import or export permits may be exempted for the goods referred to in the preceding paragraph, except for those that endorsements or approvals are required by the competent authority for international trade.
The self-use machines, equipment, raw materials, materials, fuels, semi-finished products, and samples sold by sellers of in duty-levying areas for the Park Enterprises in the bonded area for their own use shall be treated as exported goods.
In the case that the goods referred to in the preceding paragraph are re-transported to duty-levying areas, the customs tariffs, commodity tax, and business tax shall be collected, in accordance with the regulations governing imported goods.

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The Administration may select adequate educational or training organizations or academic research institutions to provide services for the purposes of professional education and training, the research and development of new technology, technicians exchange programs, and/or instruments and equipment information exchanges, as may be required by the Park Enterprises, incubation centers or research institutions, on a reciprocal basis.

A Park Enterprise may establish one or more satellite farms outside of the Park for the purpose of massive production.
The Administration may set aside a budget to assist farmers’ organizations in providing guidance for relevant agricultural production and marketing groups to participate in the management of satellite farms.

In order to promote the exportation of agricultural technology products, the competent authority may submit for approval of the Executive Yuan to allow the Park Enterprises of exportation to apply for low-rate loans.