When the specialized trading industry in the Parks commissions manufacturers located at duty-levying areas to process bonded commodities pursuant to the regulations prescribed in Article 24 of this Act, the processing is limited to reassembly, simple processing and unsubstantial transformation.
The trading industry noted in the previous paragraph shall fill in the record cards of commodities commissioned for processing exiting and entering the factory with the stamping by Customs, and then declare the commodities at Customs and pay taxes as a guarantee when transporting the commodities outside the Parks. The trading industry shall also fill in the declaration and file the declaration with Customs when the commodities are returned.
The regulations stipulated in Paragraph 3 of Article 35 shall apply to the time limit for transporting the commodities stated in the preceding paragraph back to the Parks and relevant details; the computerized record cards, as approved by Customs, are subject to the regulations prescribed in Paragraph 2 of Article 35.

For commissioning manufacturers located at duty-levying areas to process bonded commodities, business entities shall fill in the application for commissioned processing, indicate the factory registration number or uniform number of the commissioned manufacturers (the name, address and ID number in the case of natural persons), and apply for the approval from the BIP or the branches with the following documents:
1.Photocopies of commissioned processing contracts or orders, provided that other related certificates may be in lieu thereof, in the case of commissioned processing contracts by the business entities to their branches established at duty-levying areas.
2.A piece of sample or a copy of drawings of commodities before and after processing. Samples and drawings are not required if business entities have gained the approval from the BIP or the branches for previous cases and provided the approval document number.

Business entities’ bonded commodities, commissioned to manufacturers located at duty-levying areas for processing, may enter or exit the Parks by batch. When the commodities exit the Parks, business entities shall fill in the entry and exit record cards for the commodities commissioned for processing with the stamping by Customs, and conduct self-check before the commodities are transported out of the Parks. When the processed commodities are shipped back to the Parks, business entities shall directly write off the entry from the original entry and exit record cards.
If business entities have obtained approval from Customs to computerize the aforesaid record cards, they shall input the relevant incoming and outgoing data into the computer for filing within the specified period, as prescribed in Article 10, and print out substitute monthly reports for record cards for future reference by the 20th day of the following month.
The commodities specified in the 1st paragraph shall be shipped back within six months after exiting the Parks. If the commodities cannot be shipped back as scheduled, business entities shall apply to the BIP or the branches for postponement and state the reasons prior to the expiry of the time limit. The time limit can only be extended by six months. If the commodities cannot be shipped back to the Parks by the expiration date, business entities shall fill in a declaration and pay the overdue duties and taxes within ten days from the day following the expiration date.
Business entities that export or ship commodities from the processing manufacturers or branches located at other duty-levying areas to other bonded areas in their own name, shall attach duplicate copies of the declaration issued by Customs at the place of import or other documents to apply to Customs for closing the case.

Business entities shall comply with the regulations in the 1st paragraph to the 3rd paragraph of the preceding article when commissioning bonded commodities to port enterprises in free trade ports, business entities in the same or other Park(s), park enterprises in science parks, park enterprises in agricultural biotechnology parks, or bonded factories.

Business entities may apply for shipping the duty-free molds and dies imported from abroad to the commissioned processing factories for use; the application method and duration shall be subject to the provisions prescribed in the preceding three articles.

If business entities may accept the commission for processing from manufacturers located at duty-levying areas, provided that the manufacturers shall be limited to those who have completed the company or business organization registration with the competent authority at the time of contracting.
When the aforesaid commodities enter the Parks, business entities shall fill in the entry and exit record cards for the commodities that undergo the commissioned processing and check the commodities themselves before transporting the commodities into the Parks (factories). Business entities shall directly write off the entries from the original record cards when the processed commodities are shipped out of the Parks.
If any bonded raw material or material is added into the commodities commissioned for processing by business entities, before transporting the commodities out of the Parks, business entities shall produce the list of materials indicating the commissioned processing contract and submit the same to the Customs for future reference, and shall fill in a declaration and apply for customs clearance at Customs when the processed commodities exit the Parks. The Customs may request any documentary evidence about the commissioned processing when reviewing and approving the declaration.
Customs duties shall be imposed on the aforesaid commodities based on 70% of the difference between the import and export prices of the processed commodities after 30% of the price difference has been deducted as service and processing fees. If, under special circumstances, business entities apply to the BIP or the branches for an ad hoc project by presenting the documents of proof issued by a certified accountant and the BIP or the branches forwards the case to Customs, customs duties shall be imposed on the bonded raw materials and materials added during processing as well as the semi-finished products. Moreover, a report may be submitted on a monthly basis, and a certain amount of collateral shall be provided for Customs in advance according to the regulations in Paragraph 1 of Article 29.
The record cards noted in the 2nd paragraph, if approved to be computerized by Customs, are subject to the regulations in Paragraph 2 of Article 35.

Business entities shall comply with the regulations in the 2nd paragraph and 5th paragraph of the preceding article when accepting the commission for processing from port enterprises in free trade ports, business entities in the same or other Park(s), park enterprises in science parks, park enterprises in agricultural biotechnology parks, or bonded factories.
If any bonded raw material or material is added in the aforesaid commodities entrusted for processing, business entities shall fill in a declaration and apply for customs clearance at Customs; the added bonded raw materials or materials may be written off from the ledgers.

Business entities shall obtain approval from the BIP or the branches before shipping bonded commodities to duty-levying areas for repair, inspection or testing, and the bonded commodities shall be shipped back within six months from the day after the commodities exit the Parks. If any special situation occurs, business entities may apply for postponement before the expiry of the time limit; the duration of the extended period must not exceed six months. If the commodities can not be shipped back within the time limit, business entities shall fill in a declaration and pay the overdue duties and taxes within ten days from the day following the expiration date.
When shipping the aforesaid commodities out of the Parks, business entities shall fill in the entry and exit record cards for bonded commodities sent for repair, inspection, and testing, and check the commodities by themselves before shipping. The commodities may be directly written off from the original record card when being shipped back into the factory.
If the value of the commodities specified in the 1st paragraph exceeds the limited amount jointly promulgated by the BIP and Customs, business entities shall apply for customs clearance at Customs and provide tax deposits before shipping the commodities out of the Parks.
The record cards mentioned in the 2nd paragraph, if approved to be computerized by Customs, are subject to the regulations in Paragraph 2 of Article 35.
The machinery and equipment shipped out of the Parks in accordance with the regulations in the 1st paragraph are limited to the original ones or new parts, accessories, or attachments of the same specification, as identified by Customs, when being shipped back to the Parks. However, for replacement by new parts, accessories, or attachments, the original parts, accessories, or attachments shall be shipped back to the Parks together. When necessary, Customs may investigate whether the consignor or the consignee uses the machinery and equipment for production purposes, jointly with the BIP or the branches.

For shipping bonded commodities to duty-levying areas for exhibitions, business entities shall first obtain approval from the BIP or the branches; business entities shall also fill out the application for exhibitions outside the Parks in order to gain approval from Customs, and then self-check the outward and inward commodities. When necessary, Customs may conduct an investigation into the usage of the aforesaid commodities at the exhibitions jointly with the BIP or the branches, to see whether the usage has been altered.
If the value of the aforesaid commodities exceeds the limited amount prescribed in the 3rd paragraph of the preceding article, business entities shall apply for customs clearance at Customs and provide tax deposits before shipping the commodities out of the Parks. When the commodities are shipped back, business entities shall apply to Customs for case closure with the application for transporting the exhibited commodities back to the factory.
The commodities sent out of the Parks pursuant to the regulations in the 1st paragraph shall be shipped back within six months from the day after the exit. If any special situation occurs, business entities may apply for postponement before the expiry of the time limit; the duration of the extended period must not exceed six months. If the commodities can not be shipped back within the time limit, business entities shall fill in a declaration and pay the overdue duties and taxes within ten days from the day following the expiration date.

Business entities shall follow the regulations prescribed in Paragraph 2 of Article 35 and Paragraph 2 of Article 40 when shipping bonded commodities to port enterprises in free trade ports, business entities in the same or other Park(s), park enterprises in science parks, or park enterprises in agricultural biotechnology parks for repair, inspection, testing, or exhibition, or when shipping such commodities to bonded factories for repair, inspection, or testing.

Business entities shall follow the regulations prescribed in Article 38 and 39 when accepting the commissions for repair, inspection, testing, or exhibition.

The regulations in Article 40 shall apply when business entities transport bonded commodities to duty-levying areas due to the need of labor service.

The regulations in Article 40 shall apply when business entities send samples and advertisement products to duty-levying areas for display, exhibition or probation.
If the aforesaid commodities are sold or given to manufacturers located at duty-levying areas, and the value of each shipment does not exceed the tax-exempt quota stipulated in the Regulations Governing Customs Clearance for Imported Advertisement Products and Samples, business entities shall fill out the Parks’ application for shipping business entities’ samples and advertisement products exempted from being damaged or having been damaged to duty-levying areas, and send the commodities out of the Parks according to the following regulations:
1.Commodities that haven’t been damaged or contaminated shall be examined and released after Customs evaluates the commodity price. Nevertheless, the accumulative amount of outgoing commodities must not exceed NT$36,000 each month, and business entities shall submit a declaration attached with the second copy of the original application for shipping commodities out of the Parks to Customs by the 15th day of the following month.
2.Commodities without commercial value due to damage or contamination may be exempted from the clearance formalities, and business entities may directly apply for examination and release at Customs. However, the applications are limited to twice per day, or the outgoing quantity of two applications may be compiled as one application. The accumulative amount must not exceed NT$100,000 each month, and the total amount with the previous amount must not exceed NT$136,000.
The items, quantities, and standards for recognizing damage or contamination of the commodities mentioned in the 2nd subparagraph of the previous paragraph will be jointly announced by the BIP and Customs.

When carrying samples and advertisement products with the value under the export permit exemption quota to foreign countries, business entities shall fill in an application, acquire the permit issued by the BIP or the branches, and apply for examination or additional seal at Customs before the release; business entities shall apply to Customs for case closure with the export documents from Customs at the place of export within a month. If business entities fail to close the case within the time limit, they shall fill in a declaration and pay the overdue duties and taxes according to the procedures for shipping commodities out of the factory within 10 days from the day following the expiration date for case closure.