When a Park Enterprise delivers its raw materials or semi-finished goods to export processing zones, bonded factories, science parks,free ports, duty-levying areas, or enterprises in other parks for processing, it must be because the Park Enterprise lacks the technology or machinery/equipment required during processing research processes and some necessary parts or components of the finished goods need to be processed outside of the bonded area of the Park. The raw materials or semi-finished goods shall be the items approved for import, and the entity entrusted with the processing shall be a research institution organized pursuant to law or a factory with valid factory registration.
The Park Enterprises that import bonded goods from overseas or purchase bonded goods from other bonded factories or enterprises in export processing zones, science parks, free ports, and agricultural technology parks may apply to the Administration for its permission to directly transport bonded goods to processing factories for outsourced processing.
To apply for processing outsourcing, the Park Enterprises shall submit a contract or purchase order signed by both the outsourcing and outsourced companies, company and factory registration certificates of the processing company, samples or drawings of the goods before and after the processing, processing procedures, and the raw materials used or added to the Administration for approval. The application of processing outsourcing may be filed in an electronic format.
In case the quantity and value cannot be confirmed yet, the Park Enterprises applying for processing outsourcing pursuant to the preceding paragraph may be temporarily exempted from providing the information. Such Park Enterprises shall submit a supplementary report on the actual quantity and value within six (6) months. If the Park Enterprises fail to offer a supplementary report within the deadline, the Administration may temporarily cease accepting the following application filed by the said Park Enterprises.
If their raw materials or semi-finished goods need to be moved out of the Park, the Park Enterprises that apply for processing outsourcing pursuant to Paragraph 3 shall file the record card which records the raw materials of the Park Enterprises shipped out of the Park for processing and the processed goods returned to the factories/warehouses and which has been inspected and sealed by Customs with Customs to ship the goods out of the Park. When the processed goods return to the Park, the case shall be closed and such closure shall be indicated on the record card.
With regard to the outsourced processing cases prescribed in the preceding paragraph, the processing factory must not apply for a tax refund for the raw materials added. However, if the processing factory is an enterprise in a science park, an export processing zone, a free port, a bonded factory, or another park as a bonded goods manufacturer, it may apply for deductions from the accounts.
The raw materials or semi-finished goods that are delivered to an export processing zone, bonded factory, science park, free port, duty-levying area, or enterprise in another park shall be processed until they become parts or components. However, under special circumstances, the Park Enterprises may apply to the Administration for approval to process the raw materials or semi-finished goods until they become finished goods.
In the event that the Park Enterprises allow the processing companies or their branch factories established in other Customs jurisdictions to directly export processed goods in the name of the Park Enterprises,the Park Enterprises shall file with Customs a duplicate copy of the declaration issued by Customs in the place of export to close the case.
Companies that process goods for the Park Enterprises shall designate an exclusive area to store bonded raw materials and processed goods and shall prepare account cards to record the deposition, withdrawal,and stock of bonded goods at all times for Customs to conduct inspections.
With regard to the cases approved by Customs to be processed in an electronic format as prescribed in Paragraphs 3 and 5, the serial numbers to be used shall be first reported to Customs for approval, and the relevant information about goods entering/leaving a factory shall be input and filed by a prescribed deadline. The reports that are printed monthly to replace processing record cards shall be prepared by the twentieth (20th) day of the following month.
In the case of processing by enterprises in export processing zones,bonded factories, science parks, free ports, duty-levying areas, or other parks, the duration of the processing shall be within one (1)year from the day when the Administration grants its approval. The goods shall be immediately returned to the Park upon the deadline. Park Enterprises failing to do so shall submit a declaration and pay overdue duties within ten (10) days of the deadline.

The bonded modes prepared by the Park Enterprise itself may be moved out of the Park for the processing factory or the branch in another Customs area to use in processing after the Administration grants its approval. The preceding article governing outsourced processing shall apply mutatis mutandis for the application method and deadline hereof.

Where the business outside of the Park entrusts the Park Enterprise to process its raw materials or semi-finished goods, the contract or order forms proofs of establishment registration of the entrusting business, the business registration of the entrusting business, samples or illustrations regarding the goods before and after the processing, processing procedures, and the raw materials used or added for processing shall be submitted to　Administration for approval by the Park Enterprise.
When the raw materials or semi-finished goods prescribed in the preceding paragraph are moved into the Park, the Park Enterprise shall fill out and submit the application for shipping in the raw materials for entrusted processing. When the process goods are delivered out of the Park, the Park Enterprise shall fill out and submit the application for releasing processed goods out of the Park to complete the procedure.
Where the Park Enterprise needs to add bonded raw materials for the processing, when the processed goods are shipped out of the Park, the Park Enterprise shall prepare and file the declaration with Customs for customs clearance.
If the applications as set forth in Paragraphs 2 and 3 hereof are processed in electronic data approved by Customs, the order of numbers shall be reported to Customs for approval and the relevant information of goods entering/leaving the factory shall be input and filed by a prescribed deadline. The reports that are printed monthly to replace processing record cards shall be prepared by the twentieth (20th) day of the following month.